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VOL.  XV 


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THE  FINANCIAL  HISTORY 
OF  BOSTON 

FROM  MAY  1,  1822,  TO  JANUARY  31,  1909 


BY 

CHARLES  PHILLIPS  HUSE,  PH.D. 

ASSISTANT  PROFESSOR  OF  ECONOmCS  AND  SOCIAL  SCIENCE,  BOSTON  UNTVEESITTf 
SOUETIMZ  HENBY  LEE  UEUOBIAL  FELLOW,  BAKVARD  UNIVERSITY 


^^9 

^ 


CAMBRIDGE 
HARVARD  UNIVERSITY  PRESS 

LONDON:    HUMPHREY  MILFORD 

Oxford  University  Press 

I916 


COPYKIGHT,  1916 
HABVAWJ  TJNTVZRSITV  PBESS 


College 
Library 


TO 

MY  WIFE 


2^K:p:(i73 


PREFACE 

This  history  covers  the  period  from  May  i,  1822,  when  the  first 
city  government  of  Boston  was  organized,  to  January  31,  1909, 
the  end  of  the  fiscal  year  1908-09.  Though  the  fiscal  year  never 
coincided  with  the  calendar  year,  the  author,  for  the  sake  of  sim- 
plicity, refers  in  this  book  to  a  given  fiscal  year  by  the  calendar 
year  in  which  it  began.  For  example,  the  fiscal  year  1822-23  is 
referred  to  as  1822.  He  has  followed  the  practice  of  the  city 
auditor  in  using  the  terms  receipts  and  expenditures  throughout 
the  book.  The  figures  given  are  cash  transactions;  Boston  does 
not  keep  her  accounts  to  show  accruals. 

The  author  wishes  to  acknowledge  his  indebtedness  to  those 
who  have  help>ed  him  in  the  preparation  of  this  book.  First  of 
all,  he  would  record  his  gratitude  to  Boston  herself  for  the  rich 
opportunities  she  laid  before  a  college  lad.  The  inspiration  of 
her  historic  scenes  and  the  enjoyment  of  her  many  institutions, 
endowed  by  public  or  private  munificence,  stimulated  him  to 
learn  of  the  men  and  the  jx)licies  that  had  made  possible  such  a 
heritage.  And  so,  if  in  these  pages  there  be  found  anything  of 
interest  to  the  student  of  the  city's  past  or  of  profit  to  the  citizen 
shaping  its  future,  the  author  will  feel  that  in  some  measure  the 
debt  of  the  lad  has  been  repaid. 

Throughout  the  work,  the  author  has  had  the  invaluable  guid- 
ance of  his  teacher.  Professor  Charles  J.  Bullock.  For  his  help  in 
the  preparation  of  this  book  and  in  many  other  ways,  as  well,  his 
student  is  deeply  grateful.  Information  has  generously  been 
given  by  Hon.  John  A.  Sullivan,  corf)oration  counsel;  Dr.  E.  M. 
Hartwell,  secretary  of  the  statistics  department;  Mr.  R.  M.  Hull, 
assistant  secretary  of  the  finance  commission  of  1907;  and  Mr. 
H.  G.  Ide  of  the  treasury  department.  The  task  of  the  author 
has  been  lightened  by  the  assistance  of  his  good  friends,  Drs. 
Augustus  Locke  and  F.  A.  Colder.  To  his  wife,  who  in  many 
ways  has  aided  him,  he  is  under  the  greatest  obligations. 

Charles  Phillips  Huse. 
Boston  UhovERSixY, 
June,  191  s. 


CONTENTS 

CHAPTER  I  , 

PAGE 

Intkoduction.    The  Winning  of  the  Chaster 3 

CHAPTER  II 
From  Town  to  City  Economy,  1822-1844 11 

CHAPTER  III 
The  Building  of  the  Waterworks,  1845-1859 62 

CHAPTER  IV 

The  Preservation  of  the  Union:  the  Great  Land  and  Street 
Improvements:  the  Annexations,  1860-1873 no 

CHAPTER  V 
The  Beginning  of  the  Park  System,  1874-1886 175 

CHAPTER  VI 
The  Metropoutan  Districts:  the  Subways,  1887-1908    ....    230 

CHAPTER  Vn 
Conclusion 340 


APPENDIX 347 

BIBUOGRAPHY 383 

INDEX 387 


THE  FINANCIAL  HISTORY 
OF  BOSTON 


THE    FINANCIAL    HISTORY 
OF    BOSTON 

CHAPTER  I 

INTRODUCTION.    THE  WINNING  OF  THE  CHARTER 

In  182 1,  the  last  year  under  the  selectmen,  Boston  was  an  over- 
grown seaport  town  of  forty-five  thousand  people,  her  inhabitants 
being  confined  ahnost  entirely  within  what  is  now  the  business 
part  of  the  city,  that  is,  between  Beacon  Hill  and  the  water  front. 
In  1908  her  population  was  six  hundred  and  fifty  thousand,  and 
the  simple  town  government  with  its  few  requirements  had  devel- 
oped into  a  complex  municipal  system  with  many  wants. 

The  expenditures  of  Boston  in  182 1  were  about  $200,000,  a  per 
capita  charge  of  approximately  $4;  by  1859  they  had  risen  to 
$3>500)000)  a  P^r  capita  expendittu"e  of  almost  $20;  in  1873,  only 
fourteen  years  later,  they  were  $18,000,000,  or  $65  for  each  in- 
habitant; and  in  1908  they  were  $30,000,000,  a  per  capita  burden 
of  $45.*  It  is  the  purpose  of  this  book  to  trace  the  growth  of  the 
city's  needs  during  these  eighty-seven  years  under  the  charter 
and  to  show  how  she  met  them. 

From  1630  to  the  end  of  the  Revolution  the  growth  of  the  town 
had  been  very  slow.  During  the  seventeenth  century  the  popu- 
lation never  exceeded  seven  thousand;  its  highest  point  in  the 
eighteenth  century  previous  to  the  Revolution  was  reached  in 
1740  at  seventeen  thousand.  During  the  early  years  of  the 
struggle  for  independence  the  town  suffered  severely;  and  it  is 
said  that  there  were  only  three  thousand  of  the  inhabitants  who 
stood  by  their  homes  during  the  siege.'    Peace  brought  a  revival 

*  These  figures  of  expenditure  do  not  include  sinking  fund  payments  or  the 
state  tax.  They  are  for  the  fiscal  years  1821-22,  1859-60  etc.  The  figure  for 
182 1,  as  well  as  for  the  later  years,  includes  the  cx()enditures  of  Suffolk  County. 

*  Report  to  the  Committee  of  the  City  Council,  appointed  to  obtain  a  census 
of  Boston  for  the  year  1845. 


4  THE  FINANCIAL  HISTORY  OF  BOSTON 

of  commerce,  especially  in  the  coasting  trade,  and  also  made 
Boston  more  important  as  a  market  for  the  growing  manufactures 
of  New  England.  Consequently,  her  population  increased 
rapidly  after  the  Revolution,  passing  before  1790  the  record  figure 
in  the  days  of  her  old  prosperity.  By  1800  the  town  had  25,000 
inhabitants;  in  18 10,  33,000;  and  in  1820,  43,000.  In  common 
with  other  cities,  Boston  was  enjoying  the  phenomenal  growth  of 
the  nineteenth  century. 

During  this  whole  period,  extreme  economy  characterized  the 
financial  policy  of  the  town.  Only  the  most  indispensable  needs, 
such  as  education,  poor  relief  and  highways,  were  attended  to. 
Taxation,  even  though  self-imposed,  was  unpleasant;  and  the 
idea  of  debt  was  abhorrent.  When  the  town  had  to  raise  con- 
siderable sums  for  extraordinary  purposes,  such  as  the  erection  of 
an  almshouse,  the  rich  were  invited  to  contribute,  and  not  in 
vain.^  It  is  interesting  to  watch  the  transition  from  the  narrow 
economy  of  the  town  to  the  extreme  liberality  of  the  city,  and  to 
note  the  gradual  breaking  down  of  the  prejudice  against  debt. 
Under  the  selectmen  Boston  had  no  permanent  debt;  whenever 
debts  were  incurred,  the  town  sought  to  cancel  them  as  quickly  as 
possible.  Thus,  in  1814,  Boston  promptly  provided  for  the  re- 
payment out  of  taxes  in  six  annual  instalments  of  a  temporary 
debt  of  $70,000,  contracted  during  the  war.^  For  the  last  ten 
years  of  town  government,  in  fact,  a  higher  tax  rate  was  levied 
than  during  the  first  decade  of  city  government. 

During  the  Revolution  the  town  meetings  frequently  assumed 
national  importance.  Local  questions  were  for  the  time  for- 
gotten, and  men  and  money  were  voted  freely  to  the  cause.'  It  is 
probable  that  the  close  association  of  the  town  gathering  with 
those  stirring  days  explains  the  tenacity  with  which  many  of  the 
older  citizens  clung  to  an  antiquated  system  long  after  the  growth 
of  Boston  demanded  a  change. 

The  experience  of  Boston  reveals  the  defects  of  town  govern- 
ment when  applied  to  large  units.  Boston  had  practically  the 
same  form  of  government  as  that  in  existence  in  "  towns  "  of  the 

*  Quincy,  Municipal  History,  pp.  17-19.        '  Quincy,  Municipal  History,  p.  19. 
'  Auditor's  Report  (1814),  p.  3. 


THE  WINNING  OF  THE  CHARTER  $ 

present  day,  except  that  the  local  unit  was  more  independent  of 
the  control  of  the  state  than  at  present.  All  important  business, 
the  election  of  officers,  the  passing  of  by-laws,  and  the  voting  of 
the  budget,  was  done  in  town  meeting,  in  which  nominally  all 
voters  could  participate.  This  worked  very  well  as  long  as  the 
town  was  small,  but  by  1820  it  was  impossible  to  assemble  the 
seven  thousand  voters  for  the  town  gathering.^ 

The  town  government  had  three  important  defects.  First,  the 
voters  had  to  a  considerable  extent  lost  control  over  the  executive 
department.  In  the  very  early  days  all  business  was  transacted 
by  the  voters,  but  as  population  increased,  certain  persons,  called 
the  selectmen,  were  chosen  "  to  order  the  afifairs  of  the  town." 
They,  with  other  ofl&cers  and  boards,  appointed  as  the  duties 
increased,  did  the  executive  work  of  the  town.^  By  the  nine- 
teenth century  the  budget,  prepared  by  the  committee  of  finance, 
consisting  of  the  board  of  selectmen,  the  overseers  of  the  poor,  and 
the  board  of  health,  would  often  be  approved  by  the  town  meeting 
though  only  voters  in  the  immediate  vicinity  of  the  desk  knew 
what  was  being  done.  The  anomaly  was  often  seen  of  taxes  and 
appropriations  being  voted  by  practically  the  same  persons  that 
had  prepared  the  estimates.  They,  moreover,  as  members  of  the 
various  boards  were  to  have  the  spending  of  the  money .^  Had  it 
not  been  for  the  remarkable  integrity  of  these  early  pubUc  ser- 
vants, a  change  in  the  system  would  have  been  required  long 
before  1822.  Charles  Bulfinch,  the  architect,  who  from  1800  to 
1815  was  selectman  and  chairman  of  the  committee  of  finance, 
was  a  good  example  of  these  public  spirited  citizens  who  devoted 
much  of  their  time  to  the  affairs  of  Boston. 

The  second  defect  was  the  lack  of  unity  in  the  executive  depart- 
ment itself.  The  three  boards  composing  the  committee  of 
finance  divided  the  executive  power  and  asserted  independence, 
each  in  a  province  not  clearly  defined.  Each  could  make  con- 
tracts, and  even  borrow  money,  in  many  cases  without  consulting 
the  other  two  or  without  a  previous  vote  of  the  town.*  Such  a 
loose  organization  could  not  be  expected  to  carry  out  the  consis- 

*  Memorial  History,  iii,  p.  321.         *  Quincy,  Municipal  History,  pp.  a8,  29. 

•  Ibid.,  p.  218.  *  Ibid.,  p.  29. 


6  THE  FINANCIAL  HISTORY  OF  BOSTON 

tent,  progressive  policy  that  the  growing  commercial  importance 
of  Boston  demanded.  What  was  needed  was  centralization  of 
power  and  responsibility.  This  need  was  not  entirely  met  by  the 
act  of  incorporation. 

The  third  defect,  and  the  one  that  was  universally  recognized, 
was  the  relation  of  the  town  to  the  county.  The  County  of 
Suffolk  included  Boston  and  Chelsea,  the  latter  a  very  small  town 
in  1822.  Its  affairs,  administrative  and  financial,  were  conducted 
by  the  various  justices  of  the  peace,  sitting  together  as  a  court  of 
sessions.  In  the  early  colonial  days  this  court  had  exercised  only 
judicial  functions,  but  by  the  Revolutionary  period  it  had  in  its 
hands  all  the  administrative  business  of  the  county  as  well.  This 
mingling  of  administrative  and  judicial  functions  usually  resulted 
in  the  poor  execution  of  both.  In  1804,  in  response  to  a  universal 
demand  throughout  the  commonwealth,  the  criminal  jurisdiction 
of  the  court  was  taken  away,  leaving  to  the  justices  acting  sepa- 
rately their  jurisdiction  in  minor  criminal  matters  as  before.^ 

This  change  did  not  mend  matters  much,  so  far  at  least  as  the 
people  of  Boston  were  concerned.  The  exercise  of  their  minor 
jurisdiction  by  the  justices  continued  lax.  Moreover,  to  be 
taxed  by  this  same  body  of  men,  over  whom  the  citizens  had  no 
control,  was  a  cause  of  constant  friction.  Clashes  were  frequent 
between  town  and  county  authorities  on  such  matters  as  the 
building  of  highways,  the  repairing  of  the  county  institutions  or 
the  licensing  of  innkeepers.  Though  the  citizens  of  Boston  had 
to  pay  practically  the  whole  of  the  county  tax,  amounting  to 
twenty  or  thirty  thousand  dollars  annually,  about  one-sixth  of 
the  total  requisition,  they  were  unable  to  control  the  expenditure 
of  this  money  within  the  very  limits  of  the  city.  And  since  it  was 
clear  that  the  town  government  was  not  competent  to  take  over 
county  affairs,  the  movement  for  control  of  county  expenditures 
naturally  gave  greater  force  to  the  demand  for  municipal  govern- 
ment. But  the  act  of  incorporation,  as  we  shall  see,  did  not 
wholly  remedy  this  troublesome  question. 

Agitation  for  municipal  government  began  with  the  return  of 
prosperity  after  the  Revolution.     In  1784,  1785, 1791,  1804,  and 

*  Sprague,  City  Government  in  Boston,  pp.  29-31. 


THE  WINNING  OF  THE  CHARTER  7 

18 1 5  the  question  was  brought  before  the  citizens,  each  time  to 
better  purpose,  until  in  1822  it  was  settled  in  the  affirmative.^ 
Success  was  due  in  part  to  the  fact  that  the  constitutional  conven- 
tion of  1820  removed  the  ground  for  the  objection  that  the  legis- 
lature had  no  right  to  incorporate  a  city,  since  nothing  was  said 
of  such  power  in  the  state  constitution.  It  was  also  due  to  the 
fact  that  the  legislature  made  the  abolition  of  the  court  of  sessions 
and  the  transfer  of  most  of  its  functions  to  Boston  dependent  on 
tjie  acceptance  of  a  charter. 

The  incorporation  did  not  increase  the  powers  of  Boston  except 
in  regard  to  county  administration;  it  merely  changed  the  method 
of  using  these  powers.*  Instead  of  conducting  their  business  in 
town  meeting,  the  voters  now  elected  annually  a  city  council  to 
exercise  legislative  power.  There  were  two  boards,  the  mayor 
and  eight  aldermen,  elected  at  large,  and  the  common  council, 
which  had  forty-eight  members,  four  being  chosen  from  each  of 
the  twelve  wards.  Each  branch  of  the  city  council  had  a  nega- 
tive upon  the  other  in  legislation.  Executive  functions  were 
intrusted  to  the  "  Board  of  Mayor  and  Aldermen,"  an  arrange- 
ment that  proved  to  be  a  source  of  weakness.' 

The  charter  of  1823  gave  the  mayor  but  limited  power.  He 
had  no  veto,  but  as  chairman  of  the  board  of  aldermen  could  vote 
in  that  body.  The  mayors,  however,  were  personally  strong 
men,  and  their  opinions  on  any  subject  commanded  great  respect. 
Moreover,  the  charter  intrusted  the  mayor  with  the  "  adminis- 
tration of  all  the  fiscal,  prudential,  and  municipal  concerns  "  of 
the  city.*  These  words  the  second  mayor,  Josiah  Quincy,  inter- 
preted literally.  He  obtained  no  little  executive  unity  by  placing 
himself  at  the  head  of  almost  every  important  committee.'  This 
custom  was  kept  up  by  his  successors  until  the  charter  revision  of 
1854  placed  the  mayor  outside  the  board  of  aldermen.  He  was 
given  in  exchange  the  power  of  veto,  which  by  express  provision 
did  not  extend  to  the  executive  business  of  the  aldermen."     It 

*  Quincy,  Municipal  History,  pp.  23-33. 

*  Special  Laws,  v,  p.  504  (ch.  no  of  1821). 

*  Sprague,  City  Government  in  Boston,  p.  32. 

*  Special  Laws,  v,  p.  505.  *  Quincy,  Municipal  History,  p.  123. 

*  Special  Laws,  x,  p.  254  (ch.  448  of  1854). 


8  THE  FINANCIAL  HISTORY  OF  BOSTON 

was  not  until  the  revision  of  1885  that  executive  power  was  given 
the  mayor.  ^ 

But  not  all  executive  power  was  in  the  board  of  mayor  and 
aldermen,  where,  as  we  have  seen,  the  mayor  was  able  to  secure  a 
degree  of  unity.  Three  of  the  town  boards,  elected  by  the  voters, 
were  retained  by  the  charter,  the  fire-wards,  the  school  committee 
and  the  overseers  of  the  poor.  It  was  the  overseers  of  the  poor 
who  gave  the  most  trouble,  since  they  enjoyed  the  right  to  make 
expenditures  independent  of  the  city  council.^  Though  frequent 
attempts  were  made  by  the  council  to  abolish  this  board,  legisla- 
tion could  not  be  secured  until  1864.' 

A  further  annoyance  to  the  city  arose  from  its  relation  to  the 
County  of  Suffolk.  At  the  time  of  incorporation  the  court  of 
sessions  was  abolished,*  some  of  its  functions  being  transferred  to 
the  mayor  and  aldermen.  The  remainder  of  its  powers,  however, 
including  the  right  to  expend  money  for  the  courts  and  for  the 
maintenance  of  prisoners,  was  given  to  officers  of  the  county 
courts.  These  oflficers  could  draw  without  limit  upon  the  treasury 
of  the  city,  since  Boston  had  agreed  to  assume  all  the  expenditures 
of  Suffolk  County.  Chelsea,  the  only  other  town  in  the  county, 
was  to  enjoy  all  county  privileges  without  paying  as  formerly  its 
share  of  the  taxes.  Later  the  town  gave  up  to  the  city  its  title  to 
county  property.* 

Boston  did  not  regret  its  bargain  as  long  as  Chelsea  remained  a 
village,  but,  when  the  growing  town  demanded  larger  and  larger 
expenditures,  the  city  naturaUy  grumbled  at  the  burden.  Great 
dissatisfaction  was  caused  in  the  fifties  by  an  act  which  trans- 
ferred certain  powers  over  Chelsea,  formerly  exercised  by  the 
mayor  and  aldermen  of  Boston,  to  the  county  commissioners  of 
Middlesex,  but  reserved  to  Boston  the  privilege  of  paying  the 
bills.' 

The  rapid  growth  of  the  town  after  1783  was  outstripped  by 
that  of  the  city  in  the  years  following  its  incorporation.  The  popu- 
lation rose  from  43,298  in  1820  to  61,392  in  1830,  this  increase  of 

^  Sprague,  City  Government  in  Boston,  p.  40. 

*  Mayors'  Inaugurals,  i,  p.  41  (1825).       »  Memorial  History,  iii,  pp.  271,  272. 

*  Special  Laws,  v,  p.  500  (ch.  109  of  1821). 

*  Ibid.,  vii,  p.  146  (ch.  65  of  1831).  »  Mayors'  Inaugurals,  ii,  p.  115  (1856). 


TEE  WINNING  OF  THE  CHARTER  9 

41  per  cent  being  far  greater  than  that  in  any  preceding  decade. 
The  rate  of  growth  increased  to  50  per  cent  in  the  thirties,  the 
census  of  1840  giving  a  population  of  98,383.  In  1850  after  a 
decade  of  European  immigration  Boston  had  a  population  of 
136,881,  an  increase  of  47  per  cent  over  1840.  With  the  fifties 
the  stream  of  immigration,  both  from  the  country  and  from 
abroad,  slackened.  The  census  figure  of  177,840  for  i860  records 
an  increase  of  only  30  per  cent.  The  annexations  after  the  Civil 
War  are  partly  responsible  for  the  more  rapid  increase  during  the 
next  two  decades,  the  population  being  250,526  in  1870  and 
362,839  in  1880.  The  rates  of  increase  for  these  decades  were  40 
per  cent  and  44  per  cent,  respectively.  During  the  eighties 
population  advanced  23  per  cent,  being  448,477  in  1890;  and  in 
the  nineties,  25  per  cent,  being  560,892  in  1900. 

The  problem  of  meeting  the  demands  of  this  growing  popula- 
tion has  been  no  smaU  one.  The  members  of  the  early  councils 
felt  that  the  future  of  the  city  rested  with  them.  The  rapid 
development  of  manufactures  in  New  England  after  1820,  the 
building  of  raihoads  in  the  thirties,  and  the  increased  use  of  the 
port  of  Boston  in  the  forties  stimulated  these  public  servants  to 
make  provision  for  the  needs  of  the  city. 

The  financial  history  of  the  city  of  Boston  may  be  divided  into 
five  periods.  The  first,  from  1822  to  1844,  saw  the  shattering  of 
the  old  ideals  of  economy,  the  introduction  of  new  conveniences 
and  the  establishment  of  a  permanent  debt.  The  second  period, 
from  1845  to  1859,  gave  Boston  her  water  system.  The  third 
period,  from  i860  to  1873,  saw  the  greatest  growth  of  expendi- 
tures. In  this  p>eriod  the  city  was  called  upon  to  aid  the  Union, 
to  make  great  land  and  street  improvements  and  to  equip  the 
territory  gained  by  annexation.  The  fourth  period,  from  1874  to 
1886,  was  marked  by  retrenchment.  Outside  of  establishing  a 
park  system,  these  years  were  restricted  to  the  completion  of 
works  already  planned.  The  last  period,  from  1887  to  1908,  saw 
an  increase  in  legislative  control.  Its  principal  tasks  were  to 
provide  rapid  transit  and  to  supply  the  constant  demand  for  new 
streets  and  new  schoolhouses.  The  f>eriod  also  saw  the  creation 
of  the  metropolitan  water,  sewer,  and  park  systems. 


lO  THE  FINANCIAL  HISTORY  OF  BOSTON 

In  each  of  these  periods  we  shall  outline  the  government  of 
Boston  in  order  to  show  its  influence  on  the  city's  finances.  We 
shall  study  in  detail  the  movement  of  expenditures,  receipts,  and 
debt.  The  financial  policies  of  the  successive  administrations 
will  also  receive  attention.  In  judging  these  policies  we  must 
remember  the  imperfections  of  the  charters  which  hampered 
good  government,  and  the  magnitude  of  the  problems  which 
Boston  has  been  called  upon  to  solve. 


CHAPTER  n 

FROM  TOWN  TO  CITY  ECONOMY,  1822-1844 

Government 

The  charter  of  1822  placed  the  legislative  powers  of  the  city,  in- 
cluding those  of  appropriating  money  and  levying  taxes,  in  the 
two  branches  of  the  city  council.  These  powers  were  to  be 
exercised  by  concurrent  vote.  Although  the  general  court 
reserved  the  privilege  of  legislating  for  Boston,  this  power  was  not 
exercised,  except  upon  petition  from  the  city,  until  a  later  period. 
Consequently,  many  important  changes,  that  would  now  require 
special  acts,  were  then  made  by  ordinances  of  the  city  council. 

The  charter  did  not  provide  for  complete  separation  of  powers. 
Administrative,  as  well  as  legislative  functions,  were  vested  in  the 
board  of  mayor  and  aldermen.  Three  independent  boards,  how- 
ever, survived,  namely,  the  firewards,  the  school  committee  and 
the  overseers  of  the  poor,  holding  executive  control  over  their 
own  departments.  The  charter  gave  the  mayor  little  power;  he 
had  no  veto;  his  appointments  were  subject  to  confirmation  by 
the  aldermen.  As  chairman  of  the  upper  branch  of  the  city 
council  he  could,  however,  wield  a  certain  amount  of  power,  vary- 
ing with  the  man.  Since  executive  control  fell  largely  into  the 
hands  of  committees,  the  mayor  was  forced  to  name  himself 
chairman  of  the  more  important  ones,  in  order  to  secure  a  degree 
of  executive  harmony. 

Naturally,  the  common  council  was  jealous  of  the  administra- 
tive power  enjoyed  by  the  upper  chamber.  As  time  went  on,  the 
council  induced  the  aldermen  to  create  joint  executive  commit- 
tees. Until  1885  these  did  the  bulk  of  administrative  work.  In 
its  passion  for  executive  work,  the  real  function  of  the  common 
council  as  a  legislative  chamber  was  neglected.* 

*  Ernst,  Conslitulional  History,  p.  110. 


12  THE  FINANCIAL  HISTORY  OF  BOSTON 

The  system  which  commingled  legislative  and  administrative 
powers  has  been  rightly  condemned.  Corruption  was  only  pre- 
vented, when  the  same  men  appropriated  as  well  as  expended,  by 
the  integrity  of  the  early  officials.  The  complete  breakdown  of 
an  unpaid  board  of  aldermen,  overburdened  with  executive  work, 
was  only  avoided  because  of  the  ability  and  zeal  of  these  public 
servants. 

Expenditures 

In  following  the  expenditures  of  Boston,  we  shall  see  the  trans- 
formation of  a  simple  municipal  machine  with  a  few  loosely- 
assembled  parts  into  a  complex  system  with  many  branches. 
The  scheme  chosen  for  classifying  expenditures  was  that  used  by 
the  Boston  Department  of  Statistics  for  the  years  1870  to  1899.^ 
Inasmuch  as  departmental  organization  has  changed  consider- 
ably in  the  course  of  eighty-seven  years,  the  figures  for  the 
various  branches  do  not  correspond  in  every  case  with  those  of 
the  departments  which  bear  the  same  names.  The  scheme  follows 
fimctions,  rather  than  departments.  By  keeping  the  same  items 
under  the  same  branch  from  1822  to  1908,  comparisons  have  been 
made  possible.  The  figures  given  in  this  book  are  taken  from  the 
auditor's  reports  and  are  those  of  cash  payments.  Boston  does 
not  keep  her  accounts  to  show  accruals. 

In  reviewing  these  figures,  we  see  the  efifects  of  a  resistless  force, 
which  has  pushed  upward  all  expenditures.  Abrupt  changes  in 
the  continuity  of  the  growth  record  extraordinary  events.  The 
explanation  of  these  must  chiefly  concern  us. 

In  the  period  1822  to  1844  we  find  two  distinct  financial  cycles. 
Each  is  made  up  of  a  period  of  great  activity  and  a  consequent 
period  of  rest.  In  the  first  cycle,  which  lasted  from  1822  to  183 1, 
the  influence  of  the  new  government  is  plainly  seen.     Expendi- 

*  My  figures  for  1870  to  1899  do  not  correspond  exactly  with  those  of  the  Statis- 
tics Department,  found  in  Special  Publication,  No.  5.  For  the  purpose  of  making 
a  study  in  greater  detail  than  their  figures  would  permit,  I  was  obliged  to  follow 
the  same  method  employed  for  other  years  —  of  compiling  my  totals  from  the  great 
number  of  small  items  in  the  auditor's  reports.  Since  it  could  not  be  ascertained 
to  what  branch  the  Statistics  Department  had  assigned  every  item,  it  was  im- 
possible to  arrive  at  the  same  totals. 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  1 3 

tures  rose  from  $186,700  in  182 1,  the  last  year  under  the  select- 
men, to  $376,126  in  1826,  exclusive  of  the  $608,000  spent  that 
year  in  the  Faneuil  Hall  extension.  After  the  great  improve- 
ments accomplished  by  Mayor  Quincy  the  government  rested, 
expenditures  declining  to  $330,807  in  1831.  The  second  cycle, 
which  opened  in  1832  with  expenditures  of  $506,294  and  ended  in 
1844  with  expenditures  of  $765,804,  reflects  the  great  prosperity 
of  the  early  thirties  and  the  depression  following  the  panic  of 
1837.  The  crest  of  the  upward  movement  was  reached  in  1836 
with  an  expenditure  of  $816,913.  The  amount  expended  in  1837 
fell  to  $695,552.  The  financial  storm  broke  sufl5ciently  early  in 
1837  to  permit  a  curtailment  in  the  appropriations  for  that  year. 
With  the  exception  of  1839,  when  expenditures  reached  $841,028, 
the  remaining  years  of  the  cycle  show  retrenchment. 

Though  the  increase  of  expenditures  was  not  steady,  every 
financial  cycle  brought  them  to  a  higher  level.  In  this  period  of 
twenty- three  years  they  advanced  from  $186,700  in  1821  to 
$330,807  in  1831  and  $765,804  in  1844,  an  increase  of  over  300 
per  cent.  The  per  capita  increase  was  from  about  $4  to  $7.  A 
study  of  the  various  branches  of  expenditure  will  explain  the 
causes  of  this  growth. 

General  Government.  Expenditures  for  general  government 
include  payments  which  cannot  be  charged  to  a  single  depart- 
ment. The  salaries  of  city  officials,  the  expenditure  for  printing 
and  stationery  and  the  maintenance  of  public  buildings  are  the 
chief  ordinary  charges.  Appropriations  for  new  buildings  con- 
stitute the  extraordinary  items. 

The  change  from  town  to  city  which  increased  most  branches 
of  expenditure,  especially  affected  this  branch.  From  an  average 
of  $11,751  for  the  years  1818  to  1821  expenditures  for  general 
government  rose  to  $36,745  for  the  years  1828  to  183 1.  In  the 
former  period  they  comprised  7.4  per  cent  of  the  total  expendi- 
tures, in  the  latter,  13  per  cent.  This  increase  was  due  to  tlie 
larger  paid  staff  required  by  city  government.  But  after  this 
initial  expenditure  the  branch  lost  in  importance;  for  the  years 
1840  to  1843  it  constituted  but  8\  per  cent  of  the  city's  expendi- 
tures. 


14  THE  FINANCIAL  HISTORY  OF  BOSTON         [1822-44 

The  chief  ordinary  expenditure  was  salaries.  The  city  charter 
created  several  new  offices,  and,  as  time  went  on,  others  were 
added,  especially  in  the  later  thirties  and  early  forties.  Salaries 
rose  from  $24,875  in  1825  to  $36,365  in  1839  and  $37,176  in 
1844. 

The  growth  of  salaries  was  caused  not  only  by  the  creation  of 
new  offices  but  also  by  increases  in  the  remuneration  of  individ- 
uals. Advances  in  the  salaries  of  individuals  were  unimportant 
until  the  forties.  After  1840  the  city  council  raised  the  pay  of  one 
official  after  another.  This  advance,  which  was  very  gradual,  was 
part  of  a  general  movement  in  all  municipal  departments  to  make 
salaries  keep  pace  with  an  alleged  increase  in  the  cost  of  living. 
By  the  early  fifties  the  phenomenon  of  rising  prices  had  been 
clearly  recognized  by  the  city  council. 

The  following  table  shows  the  movement  in  certain  selected 

salaries  prior  to  i860. 

1832    1829    1840    1849    1859 

Mayor $2,50x3  $2,5cx)  $2,500  $2,500  $4,000 

Treasurer 2,000  2,000  1,800  2,200  3,250 

City  Clerk 1,500  1,500  1,500  2,000  2,500 

Auditor ....  1,200  1,500  2,000  2,500 

Clerk  of  Common  Coimcil 800  800  900  1,300 

Assessors    1,000  1,000  1,200  1,300  1,600 

Chief  of  Police ....  1,000  1,000  1,800  2,200 

Superintendent  of  Streets ... .  ....  1,000  1,100  1,400  1,700 

Total $7,000      $ii,oo6      $11,400      $14,100      $19,050 

The  totals  of  these  salaries,  practically  stationary  from  1829  to 
1840,  rose  from  $11,400  in  the  latter  year  to  $14,100  in  1849  ^^d 
to  $19,050  in  1859.  This  means  an  increase  of  24  per  cent  in  the 
forties  and  of  35  per  cent  in  the  fifties,  or  of  73  per  cent  for  the 
thirty-year  period. 

Included  in  the  scanty  equipment  which  the  town  turned  over 
to  the  city,  were  two  partly-constructed  edifices,  a  courthouse 
and  a  jail.  The  completion  of  these  structures  in  the  years  1822 
to  1824  at  a  cost  of  about  $75,000  gives  us  the  first  extraordinary 
expenditure  for  general  government.  In  1827  $7,550  was  spent 
in  refitting  Faneuil  Hall  after  the  removal  of  the  market  from  its 
lower  floor  to  the  new  Quincy  Market.     In  1830  $25,000  was 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  1 5 

exp>ended  in  making  over  the  old  State  House  into  a  city  hall. 
Since  the  removal  of  the  legislature  to  Beacon  Hill,  the  old  State 
House  had  been  cut  up  into  apartments  and  leased.  It  was  now- 
decided  to  use  the  second  floor  for  municipal  purposes  and  to  rent 
the  lower  floor.  ^  From  1833  to  1836  the  city  was  engaged  in 
building  a  new  courthouse  at  a  total  cost  of  $175,510. 

In  1839  $28,692  was  expended  for  a  fire-proof  building  for  the 
registry  of  probate  and  deeds.  Since  1824  the  registry  had  been 
in  the  old  county  court  house.  This  was  erected  in  1809  by  Bul- 
finch  and  used  for  the  county  courts  until  the  completion  of  the 
new  court  house  in  1824.  This  work  of  Bulfinch,  at  first  con- 
demned as  faulty  in  construction,  was  later  found  to  be  very  sub- 
stantial. Mayor  Chapman  persuaded  the  city  council  to  defer 
plans  for  a  new  city  hall,  and  to  refit  the  old  court  house  for  that 
purpose.  The  change  was  accomplished  in  1840  at  the  very 
modest  expenditure  of  $14,362.  All  the  city  offices,  formerly  in 
Faneuil  Hall  and  the  old  State  House,  could  now  be  gathered 
under  one  roof.  The  gain  in  efficiency  was  considerable.^  In 
1841  $15,958  was  spent  in  cutting  a  passageway  at  the  end  of  the 
city  hall. 

Police.  In  the  last  years  of  the  town  the  cost  of  police  protec- 
tion was  but  $9,000  or  5.6  per  cent  of  the  town's  expenditures.  Of 
all  the  departments  in  existence  before  1822,  the  police  was  the 
last  to  resp>ond  to  the  new  order.  An  expenditure  of  $12,527  in 
1832  shows  only  a  slight  increase  over  police  expenditures  prev- 
ious to  the  incorporation.  They  constituted  in  the  years  1828 
to  183 1  but  4.1  per  cent  of  the  total  expenditure.  In  1833,  how- 
ever, police  expenditure  suddenly  leaped  to  $21,116.  By  the 
early  forties  it  made  up  8.5  per  cent  of  the  total  expenditure. 

The  history  of  the  department  goes  back  into  the  life  of  the 
town.  To  insure  "  safety  and  good  order,"  the  selectmen 
appointed  annually  two  classes  of  p>olice,  the  watchmen  and  the 
constables.'  The  former  were  by  far  the  more  important.  In 
1820,  of  a  total  police  expenditure  of  $8,768,  only  $523  was  spent 

'  Mayors'  Inaugurals,  I,  p.  133  (City  Hall  Address,  1830). 

•  Ibid.,  ii,  pp.  3-8  (City  Hall  Address,  1841),  and  Ibid.,  i,  pp.  267-269  (1841). 

'  Special  Laws,  ii,  p.  469  (January  39,  1802). 


1 6  THE  FINANCIAL  HISTORY  OF  BOSTON         [1822-44 

for  constables.  The  watchmen  patrolled  the  town  at  night, 
pacing  the  dimly  lighted  streets  with  rattles  and  lanterns.  The 
whole  watch  was  under  a  captain.  Each  of  its  several  "  divi- 
sions "  was  led  by  a  "  constable  of  the  watch."  There  were 
never  more  than  eighteen  men  on  duty  at  the  same  time  under 
the  town  or  during  the  first  ten  years  of  city  government.^  The 
leaders  received  $1 ;  the  men,  $0.90,  for  every  night  on  duty. 

The  constables  of  the  town  were  not  always  on  regular  duty. 
A  town  the  size  of  Boston,  with  a  population  almost  entirely 
native,  ordinarily  required  no  protection  during  the  day.  Only 
at  night  was  the  need  felt.  Though  the  constables  could  be 
called  upon  for  special  police  purposes,  their  chief  duties  were 
the  serving  of  civil  processes.'^ 

The  incorporation  made  no  change  in  the  organization  of  the 
police.  The  charter  simply  transferred  the  power  of  appoint- 
ment from  the  selectmen  to  the  mayor  and  aldermen. 

The  new  regime  failed  to  stimulate  police  expenditure.  The 
per  capita  payment  stood  at  about  $0.20  from  1822  to  1832.  In 
spite  of  its  small  size,  the  department  did  effective  work  under 
Mayor  Quincy.  Without  adding  a  single  man  to  the  old  town 
force,  he  brought  the  haunts  of  crime  under  better  control  than 
Boston  had  known  for  years.  He  accomplished  the  purification 
of  West  Boston  or  "  the  Hill."  '  Police  efficiency,  however,  was 
due,  more  to  the  remarkable  ability  of  the  great  Mayor  than  to 
the  adequacy  of  the  department. 

By  1833  it  was  generally  acknowledged  that  an  increase  in  the 
nimiber  of  the  watch  was  necessary.  The  population  had  now 
grown  to  over  70,000.  In  his  inaugural  for  1833  Mayor  Wells 
recommended  to  the  city  council  that  the  watch  be  sent  on  duty 
earlier  in  the  evening.*  This  recommendation  was  adopted.  An 
increase  was  also  made  in  the  number  of  the  watch.  The  ex- 
penditures of  the  watch  rose  from  $11,000  in  1832  to  $27,000  in 
1834. 

A  larger  police  force  was  especially  needed  to  deal  with  the 
problem  of  Irish  immigration  which  first  became  important  in  the 

*  Quincy,  Municipal  History,  p.  109.        *  Quincy,  Municipal  History,  p.  109. 

*  Special  Laws,  lii,  p.  5  (June  18, 1803).     *  Mayors'  Inaugurals,  i,  p.  169  (1833). 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  IJ 

thirties.  The  settlement  of  these  strangers  in  the  midst  of  the 
native  population  led  to  much  friction.  There  is  no  evidence 
that  the  foreigners  were  more  criminal  than  the  native  popula- 
tion. But  the  placing  together  of  the  native  and  the  foreigner  was 
in  those  early  days  like  the  putting  of  flint  to  tinder.  The  differ- 
ence in  religion  was  a  very  important  source  of  trouble.  Only 
with  the  passing  of  time  has  the  native  American  become  accus- 
tomed to  the  influx  of  all  kinds  of  people.  Happily  for  Boston, 
this  race  feeling  lost  its  greatest  force  with  the  decade  which  saw 
it  rise. 

The  effect  of  immigration  upon  police  expenditure  may  be  seen 
in  the  reports  of  the  auditor.  In  his  report  for  1834,  page  36,  we 
read:  "paid  for  services  of  Constables  specially  employed  to 
prevent  an  anticipated  riot,  in  August,  1834,  $1,561.15."  This 
refers  to  the  disturbances  incident  to  the  destruction  of  the 
Ursuline  convent  on  Winter  Hill,  Somerville,  the  night  of  August 
nth.  The  mob  planned  a  triumphant  return  the  next  day. 
The  Irish  naturally  made  ready  for  its  arrival,  giving  Mayor 
Theodore  Lyman,  Jr.  excellent  grounds  for  anticipating  a  riot. 
Realizing  the  inadequacy  of  the  police  force,  the  Mayor  resorted 
to  a  clever  ruse.  He  stationed  a  mounted  courier  on  the  Boston 
side  of  the  bridge.  As  soon  as  the  head  of  the  procession  came 
upon  him,  the  horseman  dashed  off.  At  once  the  cry  arose,  "  He 
is  going  for  the  military! "  The  column  scattered  in  aU  direc- 
tions.^ 

On  the  same  page  we  find  this  item : "  for  the  preservation  of  the 
peace,  in  and  about  Ann  and  Broad  streets  and  on  the  Hill,  at  the 
West  part  of  the  City,  $1,153.00."  The  significance  of  this 
passage  is  understood  when  we  learn  that  Ann  and  Broad  Streets 
were  in  the  Irish  section.  This  district  called  for  special  constable 
service  for  several  successive  years. 

On  Sunday,  June  11,  1837  there  occurred  an  incident  which 
was  the  direct  cause  of  change  in  both  the  fire  and  police  depart- 
ments. This  was  the  Broad  Street  riot  which  grew  out  of  a 
collision  between  a  fire  engine  company  and  an  Irish  funeral 
procession.     As  in  the  case  of  the  disturbance  of  1834,  order  was 

*  Memorial  History,  iii,  p.  240. 


1 8  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

restored  only  by  resorting  to  extraordinary  means.  A  company 
of  mounted  militia  happened  to  be  in  the  city.  Mayor  Eliot  put 
himself  at  their  head  and  dashed  into  Broad  Street.  In  time 
peace  was  restored. 

This  riot  made  clear  to  the  city  council  the  need  of  a  larger  and 
better-organized  police  force.^  In  his  inaugural  for  1838  Mayor 
Eliot  recommended  the  appointment  of  officers  for  poUce  duty 
only,  in  place  of  the  constables.  The  same  year  legislative 
authority  was  obtained.^  The  new  officers,  appointed  by  the 
mayor  and  aldermen,  were  placed  under  the  control  of  the  city 
marshal.  This  was  the  beginning  of  a  permanent  force  of  day 
policemen  in  Boston.  Though  small  at  first,  the  police  depart- 
ment increased  gradually  through  the  rest  of  the  period. 

The  years  1840  to  1844  were  years  of  rest  in  all  branches  of  city 
activity.  Police  expenditure  rose  slowly  from  $45,602  in  1839  to 
$57,667  in  1844. 

Fire.  The  expenditure  for  fire  protection  was  much  more 
important  under  the  city  than  imder  the  town.  It  rose  from 
only  I.I  per  cent  of  the  total  expenditure  for  the  years  18 18  to 
1821  to  6.2  per  cent  in  the  period  1828  to  1831.  In  the  period 
1840  to  1843  it  was  6.6  per  cent. 

Protection  was  obtained  under  the  town  by  a  system  of  loosely- 
organized,  volunteer  fire  companies  which  combined  work  with 
play.  Their  equipment,  consisting  chiefly  of  engines,  ladders, 
hooks  and  buckets,  was  furnished  by  the  town.  In  addition,  the 
town  appropriated  a  small  sum  in  premiums  and  allowances 
which  provided  the  companies  with  quarterly  dinners.  Members 
were  exempt  from  militia  and  jury  duty.  These  privileges,  with 
the  distinction  conferred  by  membership,  served  to  provide  the 
volunteer  system  with  a  sufficient  number  of  men.^ 

The  companies  were  controlled  by  a  board  of  firewards,  elected 
by  the  voters.  The  firewards  enforced  by-laws  relating  to  such 
matters  as  the  construction  of  buildings  and  the  storing  of 
powder.*     They  also  directed  the  companies  in  the  fighting  of 

1  Memorial  History,  iii,  pp.  243-246. 

*  Special  Laws,  viii,  p.  52  (ch.  123  of  1838). 
'  Quincy,  Municipal  History,  pp.  153,  154. 

*  Special  Laws,  ii,  p.  465  (June  19,  1801). 


i822-44l  PROM  TOWN  TO  CITY  ECONOMY  1 9 

fires.  They  had  power  to  order  any  citizen,  under  penalty  of  a 
fine,  to  assist  in  the  bucket  line  which  stretched  from  the  nearest 
stream  or  well  to  the  engine.^ 

A  volunteer  system  was  likely  to  work  well  in  a  small  town, 
where  the  spirit  of  participation  in  public  affairs  prevailed,  and 
where  the  lack  of  congestion  made  fire  fighting  less  diflScult.  With 
the  growth  of  the  town,  however,  individual  interest  decreased, 
while  the  danger  of  fire  increased.  Although  conditions  de- 
manded a  change  before  1822,  the  task  of  sweeping  away  the 
antiquated  system  was  left  to  the  city. 

The  charter  of  1822  did  not  change  the  old  system.  It  merely 
stipulated  that  the  firewards  should  be  elected  by  the  voters,  at 
least  three  from  each  ward.'^  This  minimum  the  city  council 
deemed  adequate.  Difficulties  at  once  arose,  not  only  because 
this  board  of  thirty-six  had  no  single  head,  but  also  because  their 
independent  position  enabled  the  firewards  to  antagonize  the  city 
council. 

The  same  spirit  of  independence  asserted  itself  in  the  ancient 
volunteer  organizations.  They  would  neither  submit  to  dis- 
cipline nor  adopt  such  cowardly  equipment  as  the  hose.  In  1823 
the  companies  demanded  more  dinner  money.  When  the  city 
council  refused,  they  one  and  all  deserted  their  engines  in  a  single 
day.'  Mayor  Quincy  that  very  day  organized  new  volunteer 
companies. 

With  the  protection  of  the  city  assured,  the  Mayor  turned  his 
attention  to  the  complete  reorganization  of  the  department.  He 
sent  George  Darracott,  a  former  fireward,  to  study  the  methods 
used  by  New  York  and  Philadelphia.  Mr.  Darracott  reported 
in  favor  of  a  hose  system  and  of  reorganization  under  the  com- 
mand of  a  single  chief.*  An  act,  embodying  these  suggestions, 
passed  the  legislature  on  the  i8th  of  June,  1825,  and  was  soon 
after  adopted  by  the  voters  in  a  close  contest.  The  law  abolished 
the  board  of  firewards,  transferring  its  powers  to  a  chief  engineer 
and  assistant  engineers.     They  were  to  be  appointed  by  the 

•  Memorial  History,  iii,  p.  229. 

'  Spfcial  Laves,  v,  p.  512  (ch.  no  of  1821,  sec.  ig). 

'  Memorial  History,  iii,  p.  230.  *  Quincy,  Municipal  History,  p.  181. 


20  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

mayor  and  aldermen,  with  the  concurrence  of  the  common 
council.^ 

In  April,  1826,  the  firewards  went  out  of  ofl5ce,  and  Samuel  D. 
Harris  was  appointed  chief  engineer.  Aside  from  his  efficient 
work  in  building  up  the  department,  the  first  chief  is  to  be  re- 
membered for  his  refusal  to  accept  a  salary.  He  gave  as  a  reason 
for  this  action  his  belief  that  the  companies,  which  still  served 
without  recompense,  would  follow  more  willingly  an  unpaid 
leader.2  The  insurance  companies  showed  their  confidence  in 
the  department  by  granting  substantial  reductions  in  rates.^ 

A  glance  at  the  table,  given  on  page  356  of  the  appendix, 
reveals  the  thoroughness  of  the  reorganization.  The  first  col- 
umn which  is  called  "  Payments  for  the  fire  department  proper" 
contains  such  expenditures  as  the  cost  of  equipment  and  repairs, 
the  annual  allowance  to  the  companies  and  the  payment  of 
premimns  according  to  an  elaborate  system  established  in  1825. 
Its  increase  in  1825  and  1826  reflects  the  extensive  purchase  of 
new  engines,  hose,  buckets  and  other  supplies  for  the  use  of  the 
department,  at  this  time  twelve  hundred  strong.^  This  increase 
in  fire  apparatus  was  accompanied  by  the  erection  of  adequate 
engine  houses  and  the  building  of  a  system  of  reservoirs  through- 
out the  city,  as  the  second  and  third  columns  indicate.  The 
figures  in  both  these  columns  represent  largely  extraordinary 
expenditure.  The  city  let  scarcely  a  year  go  by  without  adding 
to  the  plant.  The  simi  paid  for  rented  engine  houses,  though  at 
first  considerable,  decreased  annually  from  this  time  on.  Under 
the  town  the  department  had  no  storage  reservoirs  to  draw  upon 
in  case  of  fire.  The  first  appropriations  for  reservoirs  in  1825 
were  the  direct  result  of  several  disastrous  fires,  one  of  which  in 
April  of  that  year  destroyed  property  to  the  value  of  a  half- 
million  dollars.* 

After  the  reorganization  under  Mayor  Quincy  the  expenditure 
for  fire  protection,  in  common  with  almost  all  branches  of  ex- 

^  Special  Laws,  vi,  p.  360  (ch.  52  of  1825). 

*  Quincy,  Municipal  History,  p.  255. 

*  Mayors'  Inaugurals,  i,  p.  81  (1828). 

*  Quincy,  Municipal  History,  pp.  253,  254.  *  Ibid.,  p.  160. 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  21 

penditure  declined.  No  unusual  amounts  were  spent  until  1836 
when  appropriations  for  new  engine  houses  and  reservoirs  carried 
expenditures  from  $25,014  in  1835  to  $49,849  in  1836.  Expendi- 
ture was  kept  at  this  new  level  by  the  reorganization  of  the 
department  in  1837. 

Mayor  Eliot  was  led  to  this  act  as  a  result  of  the  Broad  Street 
riot.  He  believed  that  discipline  could  be  better  maintained  with 
a  small  force  of  paid  members,  who  were  to  be  called  from  their 
regular  work  in  case  of  fire.  The  city  council  made  the  change 
by  an  ordinance  which  went  into  effect  September  i,  1837.  That 
the  new  system  was  obnoxious  to  some,  is  shown  by  the  fact  that 
for  several  weeks  it  was  necessary  to  protect  the  city  from  in- 
cendiaries.^ 

This  improvement,  though  justified  by  the  new  conditions  of 
city  life,  cost  Boston  $34,598  for  salaries  in  1838.^  In  1836  the 
annual  allowance  to  the  companies  had  been  but  $2,500.^  The 
individual  wages  were  small,  ranging  until  1845  from  $150  per 
annum  for  the  assistant  engineers  to  $65  for  the  "  privates."  < 
The  salary  of  the  chief  engineer  was  established  in  1830  at  $1 ,000.'' 

Institutions.  Expenditures  for  institutions  include  all  the 
expenditures  for  charitable  and  correctional  purposes.  During 
this  period  such  work  was  done  by  the  overseers  of  the  poor,  the 
house  of  industry,  the  house  of  reformation,  the  house  of  correc- 
tion, and  the  lunatic  hospital."  Down  to  1841  the  ordinary 
expenditure  of  the  house  of  correction  was  placed  under  county 
appropriations. 

Care  of  the  poor  was  always  one  of  the  primary  concerns  of  the 
town,  ranking  with  expenditures  for  streets  and  schools  in  im- 
portance. The  system  of  out-door  relief  was  the  usual  method. 
This  led  in  seasons  of  distress  to  very  large  disbursements.  For 
example,  the  expenditure  rose  from  $12,490  in  18 18  to  $32,578  in 
1819,  followed  by  a  decline  to  $18,784  in  1820.  This  branch  lost 
in  relative  importance  with  the  change  from  town  to  city.  From 
1818  to  1821  institutions  demanded  16.3  per  cent  of  the  total 

'  Memorial  History,  iii,  p.  246.  *  Auditor's  Report. 

'  Auditor's  Report  (1838),  p.  35.  *  Quincy,  Municipal  History,  p.  291. 

*  Ibid.  (1836),  p.  35.  •  See  Appendix,  p.  358. 


22  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

annual  expenditure,  whereas  in  the  i)eriods  1828  to  183 1  and  1840 
to  1843  ^^y  called  for  13.6  per  cent  and  13.8  per  cent,  respec- 
tively. 

Though  much  money  was  spent  annually  for  the  poor  of  the 
town,  it  was  not  expended  in  a  way  that  gave  satisfactory  results. 
In  addition  to  out-door  relief,  the  town  provided  a  very  inad- 
equate almshouse.  Here  were  gathered,  without  much  separation, 
the  worthy  poor,  as  well  as  the  vicious  and  the  vagrant.^ 

The  general  prevalence  of  such  conditions  led  in  1820  to  a 
demand  throughout  the  commonwealth  for  a  reform  in  the  sys- 
tem of  poor  relief.  A  special  committee  of  the  legislature  pub- 
lished the  result  of  its  investigations.  Boston  also  appointed  a 
committee  to  examine  the  subject.  Josiah  Quincy,  who  served 
as  chairman  of  both  committees,  led  the  movement.  The  legis- 
lative committee  condemned  out-door  relief  as  wasteful  and 
recommended  the  erection  of  houses  of  industry,  where  the  able- 
bodied  should  be  kept  busy,  preferably  in  agricultural  pursuits.^ 
As  a  result  of  this  agitation,  the  town  government  in  its  very  last 
year  appropriated  $41,000  for  a  house  of  industry.' 

Sixty-three  acres  of  land  were  purchased  in  South  Boston  at 
$100  an  acre.  The  owner,  Mr.  Samuel  Brown,  though  subse- 
quently offered  $500  an  acre  for  his  land,  kept  his  word  to  the 
town.  The  house  of  industry,  begun  under  the  town,  was  turned 
over  to  the  city  in  September,  1822,  by  the  committee  in  charge  of 
its  construction.  Its  cost  was  $40,100.  In  December  an  appro- 
priation of  $5,000  was  made  for  furnishing  the  structure.  In 
Jime,  1823,  when  the  building  was  finally  ready,  its  occupancy 
was  delayed  by  a  most  curious  situation.* 

The  control  of  all  poor  relief  imder  the  town  had  been  in  the 
hands  of  the  overseers  of  the  poor,  who  were  elected  by  the  voters. 
The  city  charter  which  gave  the  board  of  mayor  and  aldermen 
control  over  almost  all  branches  of  expenditure  failed  to  do  so  in 
the  case  of  this  branch.  The  city  council,  therefore,  sought  to 
limit  the  independence  of  the  overseers.     In  February,  1823,  a 

*  Quincy,  Municipal  History,  p.  34. 

*  Memorial  History,  iii,  p.  230;  Quincy,  Municipal  History,  pp.  35-37. 

*  Auditor's  Report  (1822),  p.  14.         *  Quincy,  Municipal  History,  pp.  37-40. 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  23 

special  act  was  secured,  giving  the  council  power  to  appoint 
annually  "nine  discreet  and  suitable  citizens,  to  be  directors  of  the 
house  of  industry."  ^  When  the  newly-appointed  directors  invited 
the  overseers  to  transfer  the  paupers  to  South  Boston,  they  re- 
fused. They  finally  consented,  however,  to  the  discharge  of  a 
small  number  of  able-bodied  poor.  Not  all  of  these  could  be  pre- 
vailed upon  by  the  directors  to  give  up  their  recently-acquired 
liberty  and  embark  for  South  Boston,^  It  was  not  until  1825  that 
the  overseers  relinquished  their  last  hold  upon  indoor  relief.  In 
the  struggle  they  came  very  near  being  shorn  of  all  their  powers.' 
The  restriction  of  their  province  to  outdoor  relief  is  seen  in  the 
falling  ofif  of  the  expenditure  of  the  overseers  in  1825  and  the 
rising  of  the  expenditure  for  the  house  of  industry  in  the  same 
year. 

The  erection  of  the  house  of  industry  at  South  Boston  was  fol- 
lowed in  1824  by  the  building  of  a  house  of  correction  on  the  same 
tract  of  land.*  This  institution,  the  inmates  of  which  were  set  at 
work,  usually  at  pounding  stone,  was  first  given  temporary 
quarters  in  1823  by  Mayor  Quincy  in  the  jail  yard  on  Leverett 
Street.*  When  the  South  Boston  home  was  finished,  at  a  cost  of 
$45,000,  it  was  permitted  to  lie  idle  for  over  a  year,  so  well  had 
the  old  building  in  the  jail  yard  served  its  purpose.  Moreover, 
the  city  debt  was  rising,  and  further  appropriations  were  needed 
to  prepare  the  structure  for  occupancy.  Finally,  a  new  use  was 
found  for  part  of  the  house,  when  in  1826  the  city  council  author- 
ized the  fitting  up  of  the  east  wing  as  a  house  of  reformation  for 
juvenile  offenders.  This  new  institution  was  placed  under  the 
management  of  the  directors  of  the  house  of  industry."  Its  suc- 
cess in  reforming  the  youth  intrusted  to  its  care  amply  justified 
the  moderate  exp>enditure  required.^ 

After  these  extraordinary  expenditures  incurred  under  Mayor 
Quincy,  expenditures  during  the  next  few  years  were  confined  to 

•  Special  Laws,  vi,  p.  40  (ch.  56  of  1822). 

'  Quincy,  Municipal  History,  pp.  88-91.  •  Ibid.,  p.  145. 

*  Special  Laws,  vi,  p.  211  (ch.  28  of  1824). 

*  Memorial  History,  iii,  p.  230. 

•  Special  Laws,  vi,  p.  464  (ch.  182  of  1825). 

'  See  "  Report  of  Directors  "  in  City  Documents,  no.  8  (1838). 


24  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

the  supplying  of  ordinary  demands.  Beginning  with  1832,  how- 
ever, appropriations  were  at  last  made  to  equip  the  house  of  cor- 
rection at  South  Boston.  The  growth  of  this  institution  neces- 
sitated, in  turn,  new  quarters  for  the  house  of  reformation.  A 
building  for  that  purpose  was  erected  at  South  Boston  during  the 
years  1834  to  1837,  at  a  cost  of  $5o,ocx>. 

In  the  years  1837  to  1839  a  hospital  for  the  insane  was  added  to 
the  settlement  on  the  peninsula.  The  establishment  of  this 
institution  had  been  recommended  by  Mayor  Eliot  in  his  in- 
augural of  1837.^  The  act  of  April  13,  1836  had  required  every 
county  to  maintain  in  its  house  of  correction  "  a  suitable  and 
convenient  apartment  or  receptacle  for  idiots  or  insane  persons."  ^ 
The  Mayor  urged  the  erection  of  a  large,  separate  building,  suit- 
able for  many  years.  Heretofore,  Boston  had  been  sending  her 
insane  to  the  state  asylum  at  Worcester.  From  now  on  it  was 
able  to  house  not  only  its  own  ajQflicted  but  also  charges  from  other 
towns.     The  cost  of  this  hospital  was  about  $32,000. 

In  1837  and  again  in  1838  Mayor  Eliot  recommended  an 
amendment  to  the  charter,  transferring  the  election  of  the  over- 
seers of  the  poor  from  the  voters  to  the  city  council.  Each  year 
the  council  submitted  the  plan  to  the  voters,  only  to  have  it 
rejected.  The  opposition  of  the  city  council  to  a  board,  which 
had  power  to  spend  money,  independent  of  the  control  of  the 
council,  was  well  grounded.  In  addition  to  the  right  of  drawing 
upon  the  city  treasury,  the  overseers,  as  trustees  of  various 
charitable  funds,  estimated  in  1838  at  over  $100,000,^  enjoyed  an 
independent  income.  In  spending  this  income  they  were  not 
obliged  to  render  the  slightest  account  to  the  city  council. 

Moreover,  the  council  believed  that  out-door  relief  required 
expert  supervision.  Alms  were  distributed  in  the  wards  by  twelve 
men,  who  gave  only  a  very  small  part  of  their  time.  Every 
winter  a  swarm  of  beggars  was  attracted  to  the  city  by  the 
reputation  for  liberality  which  the  overseers  of  Boston  had  ac- 
quired throughout  the  commonwealth.  In  this  branch  of 
expenditure  we  find  the  only  suggestion  of  graft  before  the  Civil 

*  Mayors'  Inaugurals,  i,  p.  216  (1837).  *  Ibid.,  i,  p.  254. 

•  City  Documents,  no.  5  (1838),  p.  16. 


1822-44]  FiJOJf  TOWN  TO  CITY  ECONOMY  25 

War.  Small  shopkeepers  were  said  to  seek  the  office  in  order  to 
sell  their  goods  to  the  city.^ 

Public  Grounds.  Expenditure  for  public  grounds  was  of  very 
little  importance  during  this  period.  In  the  years  1828  to  183 1 
parks  received  but  0.7  per  cent  of  the  city's  money,  a  per  capita 
charge  of  only  three  cents. 

Small  as  it  is,  the  average  expenditure  of  $1,869  ^or  the  years 
i8i8toi82i  records  a  desire  for  public  grounds  which  goes  back 
to  the  days  of  the  town.  This  sentiment  explains  the  charter 
provision  forbidding  the  city  council,  which  had  power  to  sell  all 
other  property,  to  dispose  of  Faneuil  Hall  or  the  Common  with- 
out first  obtaining  the  consent  of  the  voters.  It  also  explains 
the  refusal  of  the  citizens  to  sell  for  building  lots  any  part  of  the 
lowlands  at  the  foot  of  the  Common.  These  had  been  pur- 
chased from  the  Ropewalk  Proprietors  in  1824  at  a  cost  of 
$55,000.2  -piiis  tract  of  land  which  extended  to  tidewater  in  the 
Back  Bay  the  citizens  resolved  to  keep  open  in  order  that  a 
bountiful  supply  of  fresh  air  might  be  let  into  the  city. 

Expenditures  for  public  grounds  down  to  1844  were  for  the  care 
of  the  Common,  the  Mall,  and  the  various  burying  grounds.  In 
ordinary  years  the  expenditures  were  only  two  or  three  thousand 
dollars.  The  abnormal  figures  for  1836  and  1837  testify  to  the 
veneration  for  the  Common  which  required  its  enclosure  with  an 
iron  fence  at  a  cost  of  $90,000.  Part  of  this  cost  was  borne  by 
private  subscriptions. 

Streets.  Under  this  head  have  been  placed,  besides  the  ex- 
penditure for  the  streets  themselves,  expenditures  for  kindred 
objects:  sewers,  lighting,  bridges,  ferries,  health,  and  public 
lands.  Though  second  to  schools  in  importance  under  the  town, 
this  branch  of  exp)enditure  advanced  to  first  place  after  1822.  It 
rose  from  19.7  j>er  cent  of  the  total  expenditure  for  the  years 
i8i8  to  1821  to  28.5  per  cent  for  the  period  1828  to  1831.  The 
movement  of  such  an  important  branch  naturally  coincides  in  the 
main  with  the  course  of  the  total  exf>enditures  of  the  city.  Much 
street  work  could  be  deferred  at  will.  Consequently,  in  periods 
of  growth,  a  large  part  of  the  increase  in  the  city's  expenditures 

•  Memorial  History,  iii,  p.  271.  *  Quincy,  Municipal  History,  pp.  1 14-1 16. 


26  THE  FINANCIAL  HISTORY  OF  BOSTON       [1822-44 

can  be  looked  for  in  this  group;  in  times  of  retrenchment,  ex- 
penditure for  streets  was  the  first  to  suffer. 

Expenditures  for  streets  quickly  responded  to  city  govern- 
ment, rising  from  $27,975  i^  ^^^o  to  $110,766  in  1825.  The  very 
extraordinary  figure  for  1826  records  the  completion  of  the 
Quincy  Market.  In  the  reaction  which  followed  the  progressive 
administration  of  Josiah  Quincy  expenditin-e  for  streets  naturally 
declined.  But  with  the  prosperity  of  the  thirties  the  figures 
jumped  from  $95,087  in  1831  to  $220,126  in  1832,  a  rise  due 
largely  to  activity  in  street  and  land  improvements.^  The 
effect  of  the  panic  of  1837  is  seen  in  the  fall  from  $283,118  in  1836 
to  $169,434  in  1838. 

Streets  Proper.  It  will  be  noticed  in  the  table  found  on  page 
360  of  the  appendix  that  the  sum  spent  for  streets  proper  has  been 
divided  into  two  parts.  The  first  column  gives  the  extraordi- 
nary expenditures  —  the  laying  out  and  the  widening  and  ex- 
tending of  streets.  The  second  column  contains  expenditures 
which  are  largely  ordinary  —  the  annually  recurring  cost  of 
paving  and  repair.  Among  the  tasks  bequeathed  to  the  city,  was 
that  of  adapting  crooked  and  narrow  streets  to  the  needs  of  a 
growing  metropolis.  During  the  last  three  years  of  the  town  little 
was  spent  in  widening  streets.  By  1825,  however,  more  was 
being  expended  for  widening  and  extending  than  for  paving  and 
repairing. 

Power  to  widen,  lay  out  and  discontinue  streets  was  vested  by 
the  charter  in  the  board  of  mayor  and  aldermen.^  The  care  of 
the  streets,  formerly  intrusted  to  surveyors  of  highways,  was 
transferred  to  this  board  by  an  act  obtained  in  the  first  year  of 
city  government.'  The  greater  part  of  the  executive  work  came 
in  time  to  be  done  by  a  committee  of  the  board.  In  1827  the 
office  of  superintendent  of  streets  was  created.  A  system  of  sur- 
veys was  begun  in  1825  which  made  public  the  exact  intention  of 
the  city  as  to  future  improvements.* 

*  See  page  360  of  the  Appendix. 

*  Ernst,  Constitutional  History,  p.  134. 

»  Special  Laws,  vi,  p.  84  (ch.  107  of  1833). 

*  Quincy,  Municipal  History,  pp.  194-196. 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  27 

The  period  of  activity  in  the  thirties  saw  the  extension  of 
several  important  streets,  including  Broad,  Commercial,  Prince 
and  Tremont.  The  continuation  of  Tremont  into  the  Neck  was 
approved  by  Mayor  Wells  as  a  means  of  enhancing  the  value  of 
the  city's  land  holdings  in  that  section.^  About  $80,000  was 
spent  in  the  laying  out  of  Blackstone  Street,  on  the  site  of  Mill 
Creek  which  formerly  divided  the  old  town.  The  advance  in 
exp>enditure  for  paving  and  repair  in  1835  was  made  necessary, 
according  to  Mayor  Lyman,  by  the  recent  increase  in  country 
trade  which  brought  a  crowd  of  "  heavily  laden  waggons  upon 
our  pavement."  He  looked  for  relief,  however,  in  the  rapid 
increase  of  railroad  facilities.' 

Lighting.  Expenditures  for  lighting  hold  an  even  course 
throughout  the  period.  The  introduction  of  city  government 
had  very  little  effect  on  this  branch  of  expenditure.  Fluctuations 
were  principally  due  to  changes  in  the  price  of  oil  which  had  given 
trouble  to  the  makers  of  the  town  budget. 

Toward  the  end  of  the  first  decade  of  city  government  the 
belief  that  the  city  was  inadequately  lighted  led  to  a  gradual 
increase  in  the  number  of  lamps.'  Apparently,  the  difficulty  was 
not  entirely  remedied,  for  a  committee  in  1834  complained  that 
the  lamps  were  "  very  ill  distributed  "  and  gave  "  a  feeble  Ught."  * 
On  its  recommendation  the  city  began  in  that  year  to  use  gas. 
The  siun  of  $3,084  appears  as  the  initial  expenditure.'  In  his 
inaugural  of  1835,  Mayor  Lyman  stated  that  a  small  saving  in 
money  had  been  effected  by  the  change,  and  that  better  light 
had  been  secured."  The  supplanting  of  oil  by  gas  was  a  gradual 
process.  In  1840  the  expenditure  for  gas  was  a  little  over  one- 
half  that  for  oil.'  The  expenditure  for  lighting  rose  steadily 
during  the  period.  In  1820  it  was  $6,274;  in  1830,  $15,246  and 
in  1844,  $25,388. 

Sewers.  Under  the  town  the  sewers  were  constructed  and 
kept  in  repair  by  private  individuals.     Those  who  entered  their 

*  Mayors'  Inaugurals,  i,  p.  167  (1833).  '  Auditor's  Report  (1834),  p.  35. 

*  Ibid.,  p.  190  (1835).  •  Mayors'  Inaugurals,  i,  p.  201  (1835). 
»  Ibid.,  p.  139  (1830).  »  Auditor's  Report  (1840),  p.  n. 

*  City  Documents,  no.  7  (1834),  p.  1. 


28  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

drains  into  the  main  sewers  paid  the  owners  an  assessment  deter- 
mined by  the  selectmen.^  This  system  weakened  the  city's 
control  of  its  streets,  and  led  to  constant  disputes  between 
proprietors  and  those  making  new  entries.^  It  could  not  be 
tolerated  by  the  city.  By  ordinance  of  July  7,  1823  the  mayor 
and  aldermen  were  given  power  to  construct  all  common  sewers 
and  to  assess  those  making  entries.' 

The  municipalization  of  the  sewers  was  regarded  as  early  as 
1826  as  a  great  success.*  Considerable  sums  were  expended  for 
sewer  construction  from  1823  to  1828  and  still  larger  amounts 
from  1832  to  1837.  In  1837  greater  efl&ciency  was  secured  by  the 
appointment  of  a  superintendent  of  sewers.  Up  to  that  year  the 
work  had  been  done  by  the  superintendent  of  streets.^  The 
greatest  expenditure  for  sewers  was  $17,050,  incurred  in  1837; 
the  sum  of  $8,774  for  1844  was  about  the  average. 

Bridges.  Expenditure  for  bridges  was  of  little  importance. 
Boston  had  no  public  bridges  before  1828.  Those  which  crossed 
the  surrounding  waterways  were  in  the  hands  of  private  com- 
panies that  generally  charged  toll.  The  first  appropriation  for 
public  bridges  was  made  in  1828  for  the  completion  of  a  bridge  to 
South  Boston,  which  had  been  partially  constructed  by  proprie- 
tors of  lands  across  the  channel.  The  question  of  building  this 
bridge  had  been  agitated  for  several  years.  The  city  had  refused 
to  buUd  the  bridge  and  for  a  time  would  not  even  accept  it  as  a 
gift.'  In  1832  the  city  unwillingly  acquired  the  Boston  South 
Bridge.^  Boston  paid  $3,500  for  this  bridge,  and  then  expended 
an  equal  amount  in  putting  it  in  repair.  Beginning  in  1836, 
the  item  "  repair  of  bridges  "  appears  annually  in  the  auditor's 
report. 

Health.  Expenditure  for  public  health  was  of  importance 
under  the  town,  $7,500  being  spent  for  this  purpose  in  182 1. 
City  government  increased  the  expenditure  for  health  absolutely, 

^  General  Laws,  i,  p.  511  (ch.  47  of  1796). 

*  Mayors^  Inaugurals,  \,  p.  24  (1824). 

'  City  Ordinances  (1827),  p.  105.  *  Auditor's  Report  (1825),  p.  18. 

*  City  Documents,  no.  10  (1837). 

*  Quincy,  Municipal  History,  pp.  246-250. 

*  Special  Laws,  vii,  p.  264  (ch.  136  of  1832). 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  29 

though  not  relatively.  The  figures  followed  the  course  of  the 
financial  cycles,  rising  to  $15,468  in  1828  and  again  to  $35,389  in 
1837.  This  last  figure  was  almost  maintained  during  the  suc- 
ceeding years  of  retrenchment. 

The  health  department  was  divided  into  two  branches,  external 
health  or  the  enforcement  of  quarantine  regulations,  and  internal 
health  or  the  control  of  sanitary  conditions  within  the  city.  The 
former  was  very  unimportant  financially.  The  little  quarantine 
station  in  the  harbor  required  an  expenditure  of  only  two  or  three 
thousand  dollars  a  year.  The  expenditures  of  the  latter  were 
incurred  mainly  on  account  of  the  removal  of  house  offal  and  the 
sweeping  of  the  streets.  Under  the  town  the  department  was  in 
charge  of  a  board  of  twelve  members,  one  elected  from  each 
ward.^  The  charter  vested  the  powers  of  the  old  board  in  the 
city  council,'  which,  in  turn,  delegated  its  control  to  three  health 
commissioners.  Their  opposition  to  certain  reforms  desired  by 
Mayor  Quincy  led  to  their  replacement  in  1824  by  a  single  com- 
missioner.' 

Among  the  many  achievements  of  Mayor  Quincy  was  that  of 
establishing  the  present  system  of  street  cleaning  and  of  collecting 
house  offal.  In  the  first  year  of  his  administration  he  began  a 
thorough  cleaning  of  the  city  streets,  purchasing  horses  and 
wagons  for  that  purpose.  Formerly  the  street  dirt  had  been 
considered  the  property  of  the  farmers.  This  method  bore 
lightly  on  the  city  funds  but  heavily  on  the  general  health.*  The 
collection  of  house  offal,  formerly  made  by  contractors,  was  also 
taken  over  by  the  health  department.*  These  reforms  un- 
doubtedly contributed  to  the  low  death-rate  during  Mayor 
Quincy's  administration.  This  was  about  20  per  i  ,000,  as  against 
23  per  i,cxx)  for  the  preceding  ten  years."  Further  proof  of  the 
thoroughness  of  the  cleaning  is  found  in  the  inaugural  of  Mayor 
Otis  in  1830.  He  referred  to  the  sweeping  and  cleaning  of  the 
streets  as  "  practised  to  a  needless  and  pernicious  extreme." 

'  Special  Laws,  ii,  p.  308  (June  20,  1799).  *  Ibid.,  v,  p.  512. 

'  *  Quincy,  Municipal  History,  p.  148. 

*  Mayors'  Inaugurals,  i,  p.  23  (1824). 

*  Quincy,  Municipal  History,  pp.  71-73. 

*  Mayors'  Inaugurals,  i,  p.  87  (1828). 


30  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

The  Mayor  agreed,  however,  to  conform  to  the  popular  demand 
that  the  established  degree  of  cleanliness  be  maintained.^ 

The  abnormal  expenditure  for  1832  records  the  visit  of  the 
Asiatic  cholera  to  Boston.  A  special  appropriation  of  $28,604 
was  made  in  that  year  for  the  erection  and  maintenance  of  tem- 
porary hospitals.^ 

Public  Lands.  One  of  the  city's  greatest  problems  has  been  to 
find  homes  for  her  citizens.  The  original  uplands  of  Boston 
consisted  of  only  seven  himdred  acres.  This  area  had  been 
doubled  under  the  town  through  the  gradual  filling  in  of  the 
harbor.  By  1822  the  common  lands  of  the  town  had  been 
practically  reduced  to  the  "  Neck,"  a  strip  of  lowland  connecting 
Boston  with  Roxbury.  Much  of  this  required  extensive  filling  in 
and  grading  before  it  was  fit  for  sale.  Although  much  land  was 
sold  during  this  period,  it  was  put  on  the  market  but  little  im- 
proved. Down  to  1845  public  lands  were  of  greater  importance 
from  the  point  of  view  of  receipts  than  of  expenditures. 

Some  little  expenditure  occurred,  however,  from  1830  to  1838. 
On  the  recommendation  of  Mayor  Otis,'  the  lands,  bordering  on 
the  Neck,  were  surveyed  and  laid  out  for  sale  in  accordance  with 
a  far-sighted  plan.*  In  1834  the  ofl&ce  of  superintendent  of  public 
lands  was  created,  and  placed  imder  the  direction  of  a  joint  com- 
mittee of  the  city  council.''  The  extraordinary  expenditure  in 
1832  was  due  to  the  appropriation  of  $49,000  for  the  purchase  of 
wharves.  The  average  annual  expenditure  for  public  lands  was 
only  about  $7,000  during  the  period. 

Miscellafieous.  The  cost  of  that  great  improvement,  officially 
known  as  the  Faneuil  Hall  Extension,  but  popularly  as  the  Quincy 
Market,  has  been  placed  under  the  expenditure  for  streets.  The 
undertaking  embraced  not  only  the  erection  of  a  new  market- 
house  but  also  the  improvement  of  the  market  section  by  the 
substitution  of  spacious  streets  for  crooked  alleys. 

The  acceptance  of  this  scheme,  involving  a  gross  expenditure  of 
a  million  dollars,  by  a  people  trained  in  the  conservatism  of  the 

*  Mayors*  Inaugurals,  i,  p.  139  (1830).  *  Auditor's  Report  (1832),  p.  35. 

*  Mayors'  Inaugurals,  i,  pp.  135,  136  (1830). 

*  Ibid.,  p.  156  (1831).  *  City  Ordinances  (1834),  p.  298. 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  3 1 

town  meeting  was  a  remarkable  tribute  to  the  ability  of  Mayor 
Quincy.  During  the  first  two  years  of  his  administration  he 
worked  steadily  on  the  project,  getting  options  from  the  pro- 
prietors of  estates  and  arguing  the  merits  of  his  plan  with  both 
city  council  and  voters.  On  January  16,  1824  the  voters  decided 
in  favor  of  the  extension,  though  the  scheme  was  spoken  of  by 
many  as  the  "  mammoth  project  of  the  Mayor  "  and  as  the 
foundation  of  a  city  debt  "  which  neither  the  present  inhabi- 
tants of  Boston,  nor  their  posterity  would  be  able  to  pay."  ^  In 
accordance  with  this  mandate,  the  city  council  applied  to  the 
state  for  the  power  of  condemning  private  property.  On  Febru- 
ary 21,  1824  after  considerable  opposition  in  the  legislature  a 
special  law  gave  Boston  the  desired  authority.' 

The  council  appointed  a  joint  committee,  of  which  the  Mayor 
was  chairman,  to  carry  out  the  scheme.  The  powers  of  this  com- 
mittee were  large,  including  the  right  to  spend  $5cx3,ooo  in  the 
purchase  of  estates  and  to  borrow  money  at  5  per  cent.  In  only 
one  case  was  use  made  of  the  extraordinary  power  conferred  by 
the  special  act.  By  September  the  committee  had  spent  the 
$500,000  in  purchasing  the  estates  on  North  Market  Street. 

A  sale  of  this  land,  according  to  a  new  survey,  was  arranged  for 
the  twenty-ninth  of  the  month.  The  terms  under  which  the  land 
was  offered  contemplated  the  cooperation  of  the  purchasers  in 
the  improvement  of  the  market  section.  Land  was  to  be  sold  for 
10  per  cent  cash,  the  residue  being  secured  by  mortgage  on  the 
estate  at  5^  per  cent  interest.  The  purchaser  was  to  erect  before 
July  first,  1825,  brick  stores  in  accordance  with  specifications 
fixed  by  the  city.'  The  results  of  the  sale  were  satisfactory; 
$303,483  was  received,  all  but  $8,247  being  in  cash.* 

The  twenty-ninth  of  December  the  city  council  gave  the  com- 
mittee authority  to  expend  $220,000  additional  in  the  purchase  of 
land  south  of  the  proposed  site  of  the  market.  The  sum  of 
$218,347  was,  accordingly,  exp)ended,  including  $105,000  for  the 
purchase  of  Long  Wharf.     The  sale  of  lots  on  South  Market 

*  Quincy,  Municipal  Uistory,  p.  84. 

*  Special  Laws,  vi,  p.  194  (ch.  148  of  1823). 

*  Quincy,  Municipal  History,  pp.  124-130.         *  Auditor's  Report  (1824),  p.  29. 


32  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 , 

Street  took  place  March  31,  1825,  bringing  in  $403,853,  $176,982 
being  in  cash.^  On  April  27,  1825  the  corner  stone  of  the  new 
market  house  was  laid.  On  August  26,  1826  the  house  was 
opened,  and  the  use  of  Faneuil  Hall  as  a  market  discontinued.'^ 

In  November,  the  committee  through  Mayor  Quincy  made  its 
final  report.  The  total  amount  of  money  expended  amounted  to 
$1,141,272,  only  $166,935  of  this  sum  being  spent  for  the  market- 
house  itself.  From  its  land  sales  the  committee  had  obtained 
$532,797  in  cash,  leaving  a  debt  of  $608,475  for  which  city  stock 
had  been  issued.  As  an  offset  to  this  debt,  the  committee  was 
able  to  turn  over  to  t;he  city  good  interest-bearing  notes  amount- 
ing to  $219,709  and  unsold  land  worth  $200,000, 

The  remaining  $200,000  can  be  looked  upon  as  the  price  paid 
for  a  market-house  worth  from  three  to  four  hundred  thousand 
dollars  and  for  the  acquisition  of  six  broad  market  streets  with 
good  brick  buildings.^  The  possession  of  an  adequate  market 
section  was  an  important  factor  in  the  growth  of  Boston  as  a  dis- 
tributing center  for  the  food  products  of  New  England.  The 
credit  of  carrying  out  so  very  successfully  this  early  municipal 
venture  belongs  to  Josiah  Quincy  who  brought  to  his  public  work 
greater  zeal  than  most  men  display  in  private  matters. 

Schools.  From  the  establishment  of  the  first  school  in  1635  to 
the  present  day,  appropriations  for  education  have  always  been 
looked  upon  by  the  citizens  of  Boston  as  the  best  possible  use  of 
the  public  money.  The  decline  of  school  expenditure  from  26 
per  cent  of  the  total  expenditures,  the  last  years  of  the  town,  to 
19.2  per  cent  in  the  period  1828  to  1831  is  due  to  the  fact  that  the 
need  for  schools  was  already  well  supplied. 

The  present  system  goes  back  to  1789  when  a  Latin  School, 
preparatory  for  college,  and  six  grammar  schools  were  estab- 
lished. At  the  same  time  the  power  of  appointing  masters,  fixing 
salaries  and  determining  the  general  expenditures  of  the  depart- 
ment was  transferred  from  the  board  of  selectmen  to  a  committee, 
consisting  of  the  selectmen  and  twelve  other  persons,  who  were 
elected  in  town  meeting.     In  18 18  instruction  to  children  of  four 

^  See  note  4,  p.  31.  *  Quincy,  Municipal  History,  p.  136. 

'  Ibid.,  pp.  201-204. 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  33 

to  seven,  formerly  given  in  the  home  or  in  the  "  dame  school," 
was  made  a  public  charge.  The  care  of  these  primary  schools 
was  given  to  a  committee  appointed  by  the  school  committee.^ 
In  1820  the  EngUsh  Classical  School,  providing  a  higher  educa- 
tion for  boys  who  expected  to  enter  business,  was  started.  Con- 
sequently, the  city  found  the  school  system  in  need  of  no  radical 
changes.^ 

The  act  of  establishment  changed  the  organization  of  the 
school  committee.  The  mayor  and  aldermen  were  to  take  the 
place  of  the  selectmen,  and  the  rest  of  the  committee,  instead  of 
being  elected  by  the  voters  at  large,  were  to  be  chosen  one  from 
each  ward.'  Chapter  128  of  1835,  adopted  by  the  voters  in  the 
same  year,  again  altered  the  composition  of  the  committee.  It 
was  to  consist  of  the  mayor,  the  president  of  the  common  council 
and  two  citizens  from  each  ward,  making  twenty-six  in  all  instead 
of  twenty-one.* 

It  will  be  seen  from  the  table  found  on  page  364  of  the  appendix 
that  the  great  rise  in  school  expenditure  the  first  few  years  of  city 
government  was  due,  partly  to  an  increase  in  the  payment  for 
instruction,  but  still  more  to  greater  activity  in  the  erection  of 
school  buildings.  Expenditure  for  new  buildings  may  be  looked 
upon  as  abnormal  down  to  1844. 

In  1825,  $935  was  spent  in  establishing  a  "  High  School  for 
Females." '  Here  it  was  intended  to  give  the  girls  instruction 
similar  to  that  offered  the  boys.  Within  two  years  the  innova- 
tion fell  before  the  attacks  of  its  opponents  who  asserted  that  it 
existed  chiefly  for  the  benefit  of  a  few  from  the  well-to-do  classes. 
Even  Mayor  Quincy  was  very  strong  against  the  school,  believing 
that  it  would  be  a  much  sounder  policy  to  spend  the  money  in 
raising  the  standard  of  the  common  schools.' 

After  the  first  four  years  of  city  government  the  annual  ex- 
penditure of  the  department  dropped  to  about  $50,000.  Here  it 
remained  until  the  need  of  new  schoolhouses  and  of  a  larger  teach- 
ing force  carried  it  from  $55,276  in  183 1  to  $156,821  in  1838.     In 

'  Ernst,  Constitutional  History,  pp.  82-85. 

*  Quincy,  Municipal  History,  pp.  20-22.      *  Special  Laws,  v,  p.  513. 

*  Emst,  Constitutional  History,  p.  113. 

*  Auditor's  Report  (1825),  p.  26.  •  Quincy,  Municipal  History,  p.  271. 


34  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

1834  Boston  began  to  build  houses  for  her  primary  schools. 
Gradually  the  city  was  able  to  transfer  these  schools  from  inade- 
quate, rented  rooms  to  its  own  well-equipped  buildings.  The 
rapid  increase  in  population  called  for  larger  school  accommoda- 
tions. From  12,401  in  1841  the  number  of  pupils  rose  to  21,951 
in  1851.^  In  1843,  i^  answer  to  complaints  of  the  crowded  con- 
dition of  the  schools,  the  city  spent  $81,477  for  new  buildings,  a 
large  sum  for  a  time  of  retrenchment.^  The  period  closed  with  a 
great  increase  in  expenditures  for  schools.  In  the  years  1840  to 
1843  this  branch  claimed  26  per  cent  of  the  city's  expenditures. 

The  growth  of  expenditure  for  salaries  during  this  period  was 
remarkably  even.  The  compensation  of  teachers  in  the  primary 
schools  rose  from  $8,500  in  1822  to  $14,933  ^  ^^30,  $31,388  in 
1840  and  $40,197  in  1844.  The  salaries  of  teachers  in  other 
schools  remained  at  about  $35,000  down  to  1832  when  a  steady 
growth  began;  in  1840  they  were  $70,483  and  in  1844,  $89,005. 
Individual  salaries  were  not  raised  to  any  extent.  Salaries  in  the 
primary  schools,  the  only  branch  of  the  department  in  which 
women  were  employed,  did  not  exceed  $250.  This  sum  included 
remuneration  for  the  rent  and  care  of  the  schoolroom.' 

County  of  Suffolk.  At  the  time  of  the  incorporation  Boston 
assumed  all  the  charges  of  the  County  of  Suffolk.^  Chapter  109 
of  the  acts  of  182 1  abolished  the  court  of  sessions.  Its  adminis- 
trative functions  were  divided  between  the  board  of  mayor  and 
aldermen  and  the  officers  of  the  various  courts.  The  town  of 
Chelsea  was  to  enjoy  county  privileges  as  formerly,  but  was  to  be 
relieved  of  paying  any  part  of  the  county  expenditures.^  In 
1 83 1  Chelsea  relinquished  in  favor  of  Boston  her  claim  to  county 
property.*  This  relation  between  the  city  and  her  ward  was  to 
continue  until  1851,  unless  Chelsea  should  apply  in  the  meantime 
to  be  set  off  in  another  county  and  from  185 1  on  until  change 
should  be  made  by  the  legislature. 

This  change  was  on  the  whole  a  gain  for  Boston.  The  city 
obtained  greater  control  over  the  affairs  of  a  county,  the  limits  of 

'  City  Documents,  no.  2  (1853),  p.  142.  '  Ibid.,  no.  15  (1843). 

'  Auditor's  Report  (1836),  p.  27;  ibid.  (1845),  P-  47- 

*  Sprague,  City  Government,  pp.  29,  31. 

'  Special  Laws,  v,  p.  500  (ch.  109  of  1821).       •  Ibid.,  vii,  p.  146  (ch.  65  of  1831). 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  35 

which  practically  coincided  with  those  of  Boston.  Complete 
control  of  county  expenditure  was  prevented  by  the  transfer  to 
the  various  court  officers  of  the  privilege  of  contracting  the 
greater  part  of  the  ordinary  expenditure  of  the  county,  such  as 
payments  for  court  proceedings  and  the  maintenance  of  prisoners. 
Bills  arising  in  this  manner  were  to  come  before  a  board  of  ac- 
counts, composed  of  the  judge  of  probate,  the  justices  of  the 
police  court  and  the  judge  of  the  mimicipal  court.^  This  lack  of 
control  over  a  large  part  of  county  expenditure  was  a  cause  of 
constant  regret  to  the  city. 

The  figures  given  in  the  table  on  page  353  of  the  appendix 
represent  simply  the  ordinary  expenditures  of  the  County  of 
Suffolk  .2  County  expenditure,  which  made  up  no  small  part  of 
the  city  payments,  moved  gradually  upward.  It  even  advanced 
in  times  of  depression.  County  expenditure  advanced  from 
about  $26,000  in  the  years  1818  to  1821  to  $32,000  for  the  years 
1828  to  1831.  In  the  latter  period  it  constituted  as  much  as 
eleven  per  cent  of  the  total  expenditure  of  Boston.  In  the  period 
1840  to  1843  county  expenditures  averaged  $48,773  or  about  eight 
per  cent  of  the  city's  expenditure. 

County  expenditures  are  divided  into  two  groups.'  The  first 
contains  those  payments  made  on  requisition  of  the  mayor,  the 
second,  those  made  on  demand  of  the  county  board  of  accounts. 
The  greater  part  of  the  ordinary  county  expenditure  lay  beyond 
the  control  of  the  city  council.  "  Mayor's  drafts  "  made  up  but 
one-sixth  of  the  total  county  expenditure.  The  second  branch  of 
expenditure  has  been  divided  into  two  parts.  The  more  import- 
ant division  includes  the  sums  paid  to  jurors,  witnesses  and  con- 
stables. All  other  payments  allowed  by  the  board  of  accounts 
have  been  placed  in  the  second  part,  the  charge  for  maintenance 
of  prisoners  being  the  chief  item. 

'  Special  Laws,  v,  p.  503  (ch.  109  of  1821). 

*  Up  to  1825  the  county  appropriation  included  extraordinary  items.  For  the 
sake  of  consistency,  I  have  placed  these  under  the  expenditure  for  general  govern- 
ment. My  figures  of  total  expenditure  from  1834  to  1841  exceed  the  amounts 
given  in  the  auditor's  reports  as  chargeable  to  the  County  of  SufTolk.  I  have 
added  to  the  latter  figures  certain  ordinary  expenditures  given  by  themselves 
during  this  period,  but  really  incurred  for  county  purposes. 

»  See  Appendix,  p.  353. 


$6  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

Receipts 

We  now  come  to  the  story  of  the  way  in  which  Boston  raised 
money  to  meet  her  growing  expenditures.  In  studying  the  differ- 
ent branches  of  her  receipts,  a  scheme  of  classification  has  been 
employed,  which  allows  an  analysis  in  considerable  detail. 

Taxes.  First  in  importance  come  taxes.  These  consisted  of 
the  general  property  tax  and  the  poll  tax.  Under  the  city, 
receipts  from  taxation  declined  somewhat  in  relative  importance. 
For  the  period  18 18  to  1820,  83  per  cent  of  the  receipts  were 
obtained  by  taxation;  in  1828  to  183 1,  only  64  per  cent.  This 
fall  was  due  to  the  creation  of  new  sources  of  receipts,  particularly 
the  health  department  and  the  County  of  Suffolk,  and  to  the 
increase  in  the  importance  of  several  of  the  old  branches,  such  as 
interest  and  sales  of  property.  The  percentage  rose  to  77  in  the 
years  1840  to  1843. 

The  growth  of  the  sum  raised  by  taxation,  unlike  the  movement 
of  expenditures,  was  steady.  It  maintained  its  upward  course 
even  in  periods  of  reaction,  for  the  reason  that  retrenchment  in 
expenditure  was  generally  accompanied  by  payments  toward  the 
principal  of  the  city  debt. 

The  decade  of  the  twenties  saw  the  smallest  percentage  of 
increase.  The  rise  from  $159,649^  in  1819  to  $247,061  in  1829 
meant  an  advance  of  only  55  per  cent,  whereas  expenditure  more 
than  doubled  in  this  period.  The  city  government  was  becoming 
acquainted  with  the  convenience  of  the  loan,  and  gladly  kept 
down  the  tax  rate.  In  his  inaugural  of  1826  Mayor  Quincy 
referred  with  pride  to  the  growth  of  assessable  property  which  had 
permitted  the  maintenance  of  a  low  tax  rate.^  From  1814  to 
182 1  the  rate  averaged  $4.07  on  a  thousand;  during  the  first 
eight  years  of  city  government,  it  was  only  $3.67.  The  city  was 
slow  to  recognize  the  necessity  of  a  higher  rate.' 

*  Figiires  for  tax  receipts  given  in  this  section  include  returns  from  poll  taxes 
as  well  as  from  property.  , 

*  Mayors'  Inaugurals,  i,  p.  51  (1826). 

'  Prior  to  1842  assessments  were  made  upon  50  per  cent  of  the  true  value  of  the 
property,  since  then  at  100  per  cent.  In  this  book  the  rates  and  assessments  before 
1842  have  been  reduced  to  the  100  per  cent  basis.     The  law  permitted  assessment 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  37 

After  1830,  however,  there  was  a  steady  rise  both  in  the  amount 
raised  by  taxation  and  in  the  tax  rate.  From  $247,061  in  1829 
the  receipts  from  this  source  advanced  to  $511,888  in  1839,  an 
increase  of  107  per  cent.  The  tax  rate  had  meanwhile  risen  from 
$3.95  to  $5.65,  in  response  to  the  growth  of  expenditure  in  the 
latter  thirties.  At  this  level  it  was  kept  and  even  slightly  in- 
creased by  Mayors  Chapman  and  Brimmer,  who,  despite  the  call 
for  lower  taxes,  insisted  upon  the  reduction  of  the  city  debt.  In 
the  twenties  the  amoimt  of  assessable  property  advanced  56  per 
cent;  in  the  thirties  it  rose  49  per  cent. 

In  1820  the  tax  levy  of  $155,909  meant  a  per  capita  burden  of 
about  $3.60;  the  $253,106  raised  in  1830  advanced  it  to  only 
$4.10.  In  1840  the  receipts  from  taxation  were  $537,648  and  the 
per  capita  figure,  $5.75;  in  1844,  a  tax  of  $722,038  increased  the 
amount  for  every  inhabitant  to  $6.50.  The  burden  was  still 
light,  however.  The  amount  of  assessable  property  per  capita 
increased  slightly,  from  about  $930  in  1820  to  $1,070  in  1844. 

A  comparison  of  the  rates  of  growth  of  real  and  personal  prop- 
erty in  the  assessment  list  reveals  the  decreasing  importance  of 
the  latter.^  In  1 794,  personal  property  constituted  57  per  cent  of 
the  valuation;  by  1824  it  had  fallen  to  45  per  cent  and  by  1834  to 
42  per  cent.  The  tendency  of  personal  property  to  escape  taxa- 
tion under  the  general  property  tax  is,  of  course,  the  explanation. 

The  proportion  of  taxes  uncollected  at  the  end  of  each  year 
showed  a  tendency  to  increase  during  this  period.  From  1818  to 
1824  all  but  about  6  per  cent  were  collected  each  year,  a  condition 
which  called  forth  the  commendation  of  Mayor  Quincy  in  his 
inaugural  of  1826.^  By  1840,  however,  the  ratio  had  risen  to  8 
per  cent. 

On  the  other  hand,  the  percentage  of  abatement  was  much 
higher  under  the  town  than  under  the  city.  For  the  years  1818 
to  182 1  4  per  cent  of  the  taxes  assessed  were  abated; '  the  average 
for  1823  and  1824  was  only  1.3  per  cent.  In  the  period  1840  to 
1852  abatements  constituted  1.6  per  cent.     The  town  assessors 

at  a  reduced  value,  provided  the  records  showed  both  the  real  value  and  the  assessed 
value. 

'  City  Documents,  no.  2  (1853),  p.  139.       *  Mayors'  Inaugurals,  i,  p.  51  (1826). 

•  Auditor's  Report  (1823),  p.  7. 


38  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

had  abated  in  gross  at  the  end  of  each  year  a  list  of  taxes  which 
the  treasurer  deemed  uncollectable.  The  assessors  under  the 
city  were  much  more  strict.^ 

The  method  of  assessment  employed  in  Boston  during  the 
period  was  essentially  the  same  as  that  in  use  at  the  present  day. 
Under  the  town  twenty-four  persons  were  elected  annually  by 
the  voters,  two  from  each  ward,  to  act  as  assessors.  These,  in 
turn,  appointed  three  principal  assessors  to  hold  office  for  the 
ensuing  year.^  This  method  of  selection  continued  until  the 
incorporation  of  the  city,  when  the  power  of  electing  these  officers 
was  transferred  to  the  city  council.  It  became  the  practice  to 
choose  the  three  principal  assessors  from  the  citizens  at  large  and 
the  twenty-four  assistants  from  the  residents  of  the  different 
wards. 

The  task  of  assessing  real  estate  to  any  amount,  and  personal 
property  up  to  $5,000  in  value,  was  entrusted  to  sub-committees, 
composed  of  a  principal  assessor  and  the  two  ward  assistants.' 
In  1843,  the  sum  of  $73,000,000,  out  of  a  total  of  $110,000,000, 
was  assessed  in  this  manner.^  All  personal  estates  of  $5,000  or 
over  were  left  to  the  board  as  a  whole  to  "  doom." 

Complaints  both  as  to  inequality  in  assessment  and  as  to  the 
injustice  of  the  system  as  a  whole  were  frequent.  A  joint  com- 
mittee of  1842  admitted  that  the  custom  of  giving  representation 
to  the  wards  led  to  great  inequaUty,  even  in  the  valuation  of  real 
estate.^  It  recommended  the  appointment  of  commissioners 
every  five  or  ten  years  to  value  all  the  real  estate  in  the  city, 
leaving  to  the  permanent  assessors  simply  the  task  of  correction, 
when  improvements  were  made.  This  proposal  was  not  favored 
by  the  city  council.  In  his  inaugural  of  1844,  the  mayor  spoke  of 
the  assistant  assessors  as  being  really  ward  officers,  who  were 
chiefly  interested  in  keeping  down  the  valuations  of  their  own 
sections.  He  also  referred  to  the  fact,  that  the  principal  asses- 
sors had,  in  practice,  been  reduced  to  the  position  of  clerks  to  the 
board,  being  compelled  to  assent  to  the  decision  of  the  majority. 

*  Auditor's  Report  (1822),  p.  7.  *  Special  Laws,  iii,  p.  6  (June  18,  1802). 

*  Auditor's  Report  (1856),  pp.  239-241. 

*  City  Documents,  no.  5  (1844),  p.  5.      '  Ibid.,  no.  9  (1842). 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  39 

To  check  the  abuses,  he  advocated  electing  the  assistants  from 
the  citizens  at  large  and  giving  them  merely  advisory  powers.^ 

The  chief  and  most  frequent  complaint  was  directed,  then  as 
now,  against  the  method  of  assessing  personal  property.  Tax- 
payers were  allowed  to  present  statements  of  their  personal 
property.  In  case  they  neglected  to  do  so,  they  were  arbitrarily 
doomed  by  the  board.  No  abatement  was  allowed  in  the  courts 
in  case  the  person  aggrieved  had  failed  to  return  the  statement. 
During  the  early  years  of  the  city  the  assessors  seldom  abated  any 
tax  above  $16,  imless  the  conditions  of  the  statute  had  been  ful- 
filled. In  1827,  only  twenty-six  statements,  representing  but 
$403,000  in  property,  were  turned  in.  Mayor  Quincy  considered 
the  method  of  assessing  personal  property  a  menace  to  the  pros- 
perity of  Boston.  He  believed  that  an  accurate  exhibit  of  per- 
sonalty was  ruinous  to  a  business  man,  besides  being  in  many 
cases  entirely  impracticable.  Correspondence  with  the  mayors 
of  New  York,  Baltimore  and  Philadelphia  disclosed  the  fact  that 
no  statement  of  personal  property  was  required  in  those  cities 
before  assessment.  The  mayor  referred  to  the  removal  of  great 
capitalists  to  other  cities  because  of  this  arbitrary  law,  as  common 
knowledge.'^  Such  evils  led  the  committee  of  finance  in  1839  to 
recommend  placing  the  whole  burden  of  taxation  on  real  estate.' 

This  very  strict  policy  with  regard  to  abatement  was  appar- 
ently modified  after  the  first  decade  of  city  government.  The 
assessors,  down  to  1844,  gave  a  very  lenient  construction  to  the 
statute,  allowing  a  hearing  to  all  aggrieved  persons.  In  one 
year,  sixteen  out  of  the  thirty-one  meetings  were  devoted  to  the 
consideration  of  petitions  for  abatement.  In  1844,  however, 
the  assessors  returned  to  the  old  practice  of  hearing  no  petitions 
except  in  case  statements  had  originally  been  given.  This  change 
brought  forth  a  storm  of  protests  from  the  taxpayers.* 

Poll  taxes  were  assessed  at  the  beginning  of  this  period  upon 
every  male  inhabitant  between  the  ages  of  sixteen  and  seventy 
years.     In  1843  chapter  87  raised  the  minimum  age  to  twenty 

'  Mayors'  Inaugurals,  i,  pp.  301,  30a  (1844). 

*  Ibid.,  i,  p.  84  (1828);  Quincy,  Municipal  History,  pp.  231-234, 

•  Ciiy  Documents,  no.  12  (1839).  *  Ibid.,  no.  9  (1848),  p.  5. 


40  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

and  chapter  145  of  the  next  year  abolished  the  maximum  of 
seventy. 

In  colonial  days  receipts  from  the  poll  tax  had  been  important. 
The  low  per  capita  burden  of  taxation  and  the  greater  equality 
of  wealth  made  the  poll  tax  practicable.  But  with  the  growth  of 
fortunes  after  the  Revolution  it  was  natural  that  taxes  should  be 
levied  more  upon  property  and  less  upon  polls. 

The  rate  of  the  poll  tax  was  limited  by  the  state  legislature  in 
the  following  manner.  From  early  times  the  government  of 
Massachusetts  had  been  in  the  habit  of  apportioning  a  sum  among 
the  various  towns  to  be  raised  by  a  levy,  on  polls  and  property.^ 
The  practice  arose,  in  determining  what  each  town  should  pay  in 
every  thousand  pounds,  of  counting  the  polls  at  a  certain  figure. 
In  1782  each  poll  was  rated  at  one  penny  in  a  tax  of  £1,000  which 
meant  that  about  one-third  of  the  state  tax  must  be  raised  from 
polls.  In  1792  the  rating  was  reduced  to  one-half  penny,  polls 
making  up  about  two-ninths  of  the  apportionment.^  By  1813 
the  legislature  had  reduced  the  rating  to  one  mill  or  practically 
one-sixth  of  the  levy.^  This  meant  a  poll  tax  for  state  purposes  of 
twenty-seven  cents.  From  1813  to  1822  it  stood  at  fourteen 
cents.* 

In  the  various  tax  acts  which  fixed  the  apportionment  of  the 
state  tax  it  was  provided  that  "  in  the  assessment  of  all  county, 
town,  parish,  or  society  taxes,  the  assessors  —  shall  assess  the 
polls  therein  in  the  same  proportion  as  they  may  be  assessed  to 
pay  a  state  tax."  *  The  tax  act  for  1814  provided  that  the  total 
assessment  for  state,  county  and  local  purposes  should  not  there- 
after fall  more  than  one-sixth  on  polls.® 

In  182 1  Boston  levied  a  poll  tax  of  $1.60  for  all  purposes,  $0.14 
of  this  being  the  state  poll  tax  for  that  year.'  This  tax  levied  on 
approximately  eight  thousand  polls  would  have  amounted  to 

^  Bullock,  Finances  of  Massachusetts,  pp.  i,  2. 
»  Ihid.,  pp.  12,  13. 
^  Ihid.,  p.  30. 

*  Report  of  Commissioners  on  Taxation  and  Exemption  (1875),  P-  17- 

*  Ibid.,  p.  17. 

*  Bullock,  Finances  of  Massachusetts,  p.  32. 
'  Boston  Tax  Lists  (1821). 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  4I 

$i2,8cx3  or  about  one- twelfth  of  the  total  assessment.  This  was 
therefore  but  one-half  of  what  the  law  permitted. 

The  possibility  of  a  very  heavy  poll  tax,  in  spite  oi  the  limita- 
tion to  one-sixth  of  all  assessments,  led  to  a  very  wise  provision  in 
chapter  143  of  1828  which  regulated  many  matters  of  assessment 
by  perpetual  act.  This  required  the  assessment  of  one-sixth  of 
all  taxes  upon  polls,  provided  that  the  total  assessment  for  city, 
town  and  county  purposes,  highway  taxes  excepted,  should  not 
exceed  $1.50.  Without  this  limitation  it  would  have  been  possi- 
ble for  Boston  to  have  levied  in  1844  a  poll  tax  of  over  $5.  In 
1844  Boston  levied  a  poll  tax  of  $1.50;  this  meant  that  only  4^ 
per  cent  of  the  total  assessment  fell  on  polls.^ 

A  state  tax  was  levied  in  only  eight  years  during  the  period. 
From  1826  to  i860  Massachusetts  was  attempting  to  secure  her 
receipts  from  other  sources.  Frequent  deficits,  however,  finally 
forced  the  state  to  go  back  to  the  annual  apportionment  of  the 
tax  among  the  towns  and  cities.^  In  182 1  the  share  of  Boston 
was  raised  from  13.7  per  cent,  the  quota  since  1811,  to  33.1  per 
cent,  a  figure  which  it  held  with  scarcely  any  change  throughout 
the  period.'  This  remarkable  increase  was  due  to  the  recent 
separation  of  Maine  and  to  the  rapid  growth  of  wealth  in 
Boston. 

In  this  period  the  state  tax  when  levied  was  placed  without 
exception  at  $75,000,  the  city's  share  being  about  $25,000.  From 
1822  to  1825  the  quota  of  Boston  made  up  15  per  cent  of  the  city's 
tax  receipts,  accounting  for  fifty-five  cents  out  of  an  average  rate 
of  $3.90.  In  1830  the  city  turned  over  10  per  cent  of  the  amount 
raised  by  taxation  to  the  state  which  represented  about  forty 
cents  of  the  tax  rate  for  that  year.  By  1844,  the  $25,000  quota 
had  become  unimportant,  demanding  only  3  per  cent  of  the  city's 
receipts  from  taxation. 

Rents.  The  receipts  derived  from  the  rent  of  city  property 
were  of  considerable  importance  during  the  greater  part  of  the 
period.     From  1818  to  1820,  9  per  cent  of  the  total  receipts  were 

'  Auditor's  Report  (1845),  p.  14. 
*  Bullock,  Finances  of  Massachusetts,  ch.  IV. 

'  Felt,  Statistics  of  Taxation  in  Massachusetts,  p.  543;  Massachusetts  Resolves, 
1831.  ch.  61. 


42  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

obtained  from  this  source;  in  the  period  1828  to  183 1,  just  after 
the  completion  of  the  new  market,  the  same  percentage  prevailed. 
In  1840  to  1843  rents  contributed  6  per  cent  of  the  total.  The 
growth  of  this  branch  of  receipts  was  on  the  whole  gradual,  the 
exceptional  rise  from  $15,714  in  1822  to  $34,636  in  1829  being  due 
to  the  market  extension.  In  1839,  $48,825  was  received  from 
rents;  and  in  1844,  $54,954. 

The  completion  of  the  new  market-house  in  1826  raised  the 
receipts  from  rents  from  $18,714  in  1825  to  $27,992  in  1826,  and 
$35,739  in  1827.  The  old  market  under  Faneuil  Hall  was  cut  up 
into  store  rooms  which  in  1828  brought  in  $4,000  in  rents.  The 
old  State  House  contributed  about  $3,500  annually  during  these 
years.  After  the  building  was  made  over  into  a  city  hall  in  1830, 
it  brought  in  still  more  from  the  rent  of  the  lower  floors.  It  will 
be  noticed  in  the  table  given  on  page  372  of  the  appendix  that 
after  1833  the  receipts  from  the  market,  which  had  up  to  that 
time  constituted  the  greater  part  of  the  total  amount  received 
from  rents,  declined  in  relative  importance.  The  acquisition  of 
other  rentable  property  now  began  to  increase  the  rents  of  the 
city. 

In  1834  the  new  city  wharf,  which  had  been  built  on  the  flats  to 
the  east  of  Faneuil  Hall,  was  leased  to  proprietors  for  $10,000  a 
year  until  1852.^  In  that  year  the  wharf  with  the  stores  erected 
upon  it  by  the  lessees  was  to  revert  to  the  city.  When  the  lease 
finally  expired  the  city  council  concluded  to  sell  the  property 
rather  than  to  repair  the  stores.  It  was  accordingly  sold  at 
auction  to  Josiah  Quincy,  Sr.,  for  $411,000.  An  order  of  the 
council  devoted  the  proceeds  to  the  payment  of  the  city  debt.^ 

Interest.  Interest  receipts  fluctuated  considerably.  Bonds 
and  notes,  cash  on  deposit  in  the  banks  and  deferred  taxes  were 
the  chief  sources.  Though  interest  made  up  but  one  per  cent  of 
the  total  receipts  during  the  last  years  of  the  town,  it  grew  to  four 
per  cent  in  the  period  1828  to  1831.  This  increase  was  due  to 
large  land  sales  and  payment  for  these  purchases  in  interest- 
bearing  bonds  and  notes.     The  course,  which  the  amount  of 

*  Auditor's  Report  (1841),  p.  71. 

*  City  Documents,  no.  65  (1852);  ibid.,  no.  44,  p.  5. 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  43 

bonds  and  notes  held  from  year  to  year,  is  reflected  in  the  rise  and 
fall  of  the  receipts  from  interest.  The  correspondence  is  not 
exact,  however,  because  of  the  contribution  of  other  factors,  such 
as  deposits  in  banks,  interest  on  deferred  taxes  and  rents  and,  in 
the  years  1834  and  1836,  the  addition  of  premiums  on  loans. 

In  the  period  1840  to  1843  interest  made  up  only  one  per  cent  of 
the  total  receipts.  At  this  time  the  decline  in  land  sales  reduced 
the  supply  of  interest-bearing  notes.  But  after  1843  the  amount 
of  bonds  and  notes  rose  very  rapidly  from  $69,000  in  that  year  to 
$455,000  in  1846.  Interest,  consequently,  rose  from  $8,598  in  the 
former  year  to  $35,853  in  the  latter. 

Licenses.  Under  the  town  the  various  licenses  contributed  less 
than  o.i  per  cent  of  the  total  receipts.  After  1822  the  license 
system  was  extended,  but  it  was  employed  more  for  purposes  of 
regulation  than  for  revenue.  For  the  years  1828  to  1831  fees 
from  licenses  averaged  $2,319  or  0.6  per  cent  of  the  annual 
receipts  of  the  city.  In  the  period  1840  to  1843  licenses  gave 
only  an  annual  average  of  $1,604  or  0.2  per  cent. 

Very  few  of  these  taxes  were  kept  in  force  long.  The  licenses 
of  innholders,  granted  by  the  board  of  mayor  and  aldermen,^  were 
the  most  productive.  Receipts  from  innholders'  licenses  varied 
considerably  in  accordance  with  the  policy  of  successive  boards; 
toward  the  last  of  the  forties  no  liquor  licenses  were  granted  at 
all.2  Another  productive  license  was  that  upon  theatrical  shows 
and  other  exhibitions.  The  auditor's  report  for  1823  gives  the 
following  entry:  "  Edward  Everett,  Lectures  on  Antiquities,  and 
exhibition  of  Pictures  connected  therewith,  $15.00."^  Among 
other  licenses  enforced  at  different  times  during  this  period  were 
those  for  cows  and  dogs,*  chimney  sweepers '  and  keepers  of  junk 
shops  and  second-hand  stores.' 

Special  Assessments.  The  auditor's  report  shows  no  trace  of 
any  receipts  from  special  assessments  during  the  last  years  of  the 
selectmen,  although  the  statutes  gave  the  town  power  to  assess 
the  cost  of  sidewalks  upon  abutters,  whenever  a  street  was  paved.' 

'  Special  Laws,  v,  p.  510.  *  Ibid.  (1825),  p.  32. 

»  Mayors'  Inaugurals,  i,  p.  373  (1849).      »  City  Ordinance,  December  28, 1835. 
»  Auditor's  Report  (1822),  p.  17.  •  City  Documents,  no.  16  (1839). 

*  Special  Laws,  ii,  p.  338  (June  22,  1799). 


44  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

A  system  of  private  assessment  was  employed,  however,  in  deter- 
mining the  amount  due  proprietors  of  common  sewers  because  of 
entries.^  Such  charges  were  determined  by  the  selectmen,  who 
divided  the  cost  in  proportion  to  the  benefits.  When  the  sewer 
system  was  municipalized  in  1823  the  city  retained  this  special 
assessment.'*  Sewer  assessments  constituted  the  sole  receipts 
from  special  assessments  during  this  period. 

The  determination  and  collection  of  sewer  assessments  was 
made  the  work  of  the  auditor.  This  slow  and  exacting  task, 
combined  with  the  ordinary  duties  of  the  auditor,  account  for  the 
very  small  amount  collected  in  some  years.^  From  1830  to  1833 
hardly  any  money  came  in,  but  in  1834  extra  assistance  enabled 
the  auditor  to  collect  $11,918.  In  1836  he  placed  but  $71  to  the 
credit  of  special  assessments.  As  a  result  of  this  slowness  in  col- 
lection, a  committee  was  appointed  in  1837  to  consider  the  sub- 
ject. 

The  report  of  the  committee  made  clear  the  need  of  a  special 
officer  for  the  assessment  work.  From  1823  to  1836,  although 
the  city  had  expended  $121,109  o^  its  sewers,  but  $26,431  had 
been  collected  from  individuals.  To  provide  against  further  loss, 
the  committee  recommended  the  appointment  of  a  superintendent 
of  sewers,  who  was  to  have  charge  of  both  construction  and  assess- 
ment. An  ordinance  of  the  same  year  embodied  this  excellent 
suggestion.  The  task  of  collecting  the  assessments  was  given  to 
the  city  treasurer.'*     The  increase  in  collections  was  immediate. 

In  the  years  1828  to  183 1  the  receipts  from  special  assessments 
averaged  only  $879  or  0.2  per  cent  of  the  city's  total  receipts.  By 
the  period  1840  to  1843  ^^7  ^^^  risen  to  $2,560  or  0.3  per  cent. 

In  1 841  an  act  was  passed,  requiring  the  payment  of  three- 
fourths  of  the  cost  by  the  abutter. ^  Down  to  1840  the  assess- 
ment had  been  proportionate  to  the  value  of  the  abutter's  lands 
and  buildings.  In  that  year  a  decision  of  the  supreme  court 
declared  the  practice  unreasonable  and  void  in  law,  requiring 
apportionment  in  the  future  according  to  the  value  of  the  land 
alone.* 

^  General  Act,  February  20,  1797.  *  City  Documents,  no.  10  (1837). 

*  City  Ordinance,  July  7,  1823.  '  Ibid.,  no.  34  (1893),  p.  119. 

'  Mayors^ Inaugurals, i,^.  161  (1831).  '  Ibid.,  no.  15  (1840). 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  45 

Health.  Receipts  from  the  health  department,  which  amounted 
to  very  little  under  the  town,  contributed  as  much  as  two  per  cent 
of  the  total  receipts  of  the  city  in  the  period  1828  to  183 1.  At 
that  time  the  receipts  of  the  department  averaged  $7,274,  or 
one-half  of  the  expenditure  for  health. 

In  1824  Mayor  Quincy  added  to  the  quarantine  and  burial  fees 
receipts  from  the  sale  of  street  dirt.  In  1828  the  city  found  a 
market  for  its  house  ofifal.  It  was  sold  under  contract,  bringing 
in  on  the  average  from  three  to  four  thousand  dollars  a  year. 

Institutions.  Frpm  a  contribution  of  four  per  cent  of  the  total 
receipts  in  the  periods  1818  to  1820  and  1828  to  1831  the  receipts 
from  the  institutions  rose  to  five  per  cent  in  the  years  1840  to 
1843.  The  receipts  were  derived  from  payments  made  by  the 
state  and  towns  for  the  support  of  their  poor  and  also  from  the 
labor  of  the  inmates. 

The  wise  policy  of  occupying  in  useful  labor  all  those  able  to 
work  was  adopted  at  the  outset  by  the  city  government.  The 
receipts  obtained  from  the  sale  of  their  products  were  considerable, 
although  before  1841  the  amount  was  not  turned  over  to  the  city 
treasurer  and  so  does  not  appear  in  the  auditor's  account.  Of  the 
$25,000  received  from  the  proceeds  of  labor  in  1841,  $19,000  was 
contributed  by  the  house  of  correction,  and  $6,000  by  the  house  of 
industry  and  reformation. 

The  abnshouse  had  long  sheltered  not  only  the  poor  of  Boston 
but  also  part  of  the  paupers  of  the  commonwealth  and  of  other 
towns.  The  state  had  no  poor-houses  down  to  1854,  and  so  was 
obliged  to  board  out  her  paupers.  Of  the  total  amount  paid  by 
the  state  for  their  maintenance,  Boston  received  from  one-quarter 
to  one-half.  In  the  years  1840  to  1843,  the  city  was  paying 
almost  one-half  of  the  expenditure  for  institutions  out  of  the 
receipts  from  the  various  establishments. 

School  Fund.  In  accordance  with  the  law  of  March  31,  1834 
(chapter  169),  which  created  the  Massachusetts  School  Fund, 
Boston  received  a  small  sum  annually  for  the  support  of  the  com- 
mon schools.  The  school  fund  was  to  be  constituted  from  the 
$281,000  received  from  the  federal  government  in  1831  in  pay- 
ment of  the  state's  war  claim,  from  money  in  the  treasury  on 


46  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

January  i,  1835  derived  from  the  sale  of  lands  in  Maine  and  from 
one-half  the  proceeds  of  future  sales  of  Maine  lands.^  Down  to 
1854  the  entire  income  from  this  fund  was  apportioned  among  the 
towns  on  the  basis  of  the  school  census.  The  town  was  required 
to  raise  a  certain  amount  for  the  education  of  each  child.^ 

In  1840  the  principal  of  the  fund  amounted  to  $437,000,* 
yielding  an  income  of  $22,000.*  The  receipts  of  the  city  from 
this  source  paid  a  very  small  part  of  her  school  expenditures.  The 
amoimt  received  averaged  $2,682  in  the  years  1840  to  1843,  equiv- 
alent to  only  0.3  per  cent  of  her  total  receipts. 

Sales  of  Property.  The  sale  of  public  property  brought  in 
large,  though  very  variable,  receipts  throughout  the  period,  con- 
sisting in  the  main  of  the  proceeds  of  land  sales.  The  money 
credited  each  year  to  sales  of  property  included  not  only  the  cash 
sales  of  that  year  but  also  the  payments  made  upon  bonds  and 
notes.  Just  what  part  of  these  payments  is  due  to  sales  of  land 
and  what  part  to  sales  of  other  property  can  not  be  determined. 
From  1837  to  1859  we  are  able,  however,  to  construct  a  table, 
giving  the  number  of  feet  of  land  sold  each  year  and  the  amount 
received  each  year  whether  in  cash  or  in  bonds  and  notes.  ^  This 
shows  the  fluctuating  character  of  the  receipts  from  land  sales. 

In  the  years  1818  to  1820  sales  of  property  brought  in  about 
$4,000  annually,  or  two  per  cent  of  the  entire  receipts  of  the  town. 
The  gradual  alienation  of  the  common  lands  left  Boston  in  1822 
with  only  the  low-lying  Neck  lands  and  some  scattered  holdings. 
In  the  first  year  of  the  city  $13,438  was  obtained  by  the  sale  of  one 
of  these  bits  of  territory,  the  "  Mill  Pond  Lands,"  in  the  North 
End.  This  was  sold  to  a  corporation  for  development.^  There- 
after practically  all  the  receipts  were  from  the  sale  of  lands  on  the 
Neck,  the  value  of  which  was  responding  to  the  demand  of  a 
growing  population.  The  city  council  saw  in  this  territory  a 
resource  against  the  new  public  debt  and  pursued  the  policy  of 

^  Bullock,  Finances  of  Massachusetts,  p.  37. 

*  Acts,  1841,  ch.  17. 

*  Bullock,  Finances  of  Massachusetts,  p.  37. 

*  Massachusetts,  Auditor's  Report  (1850),  p.  39. 

*  See  Appendix,  p.  380. 

'  Auditor's  Report  (1822),  p.i6. 


i822-44l  FROM  TOWN  TO  CITY  ECONOMY  47 

selling  it  only  at  very  good  prices.^  In  November,  1825,  a  sale  of 
eleven  lots  brought  in  $18,447,  at  prices  varying  from  thirty-one  to 
forty-three  cents  per  square  foot.^  The  good  market  for  land  at 
this  time  made  possible  the  derivation  of  large  sums  from  this 
source.  In  the  period  1828  to  1831  the  receipts  from  sales  of 
public  property  averaged  $42,063  annually  or  ten  per  cent  of  the 
total  receipts  of  the  city. 

The  management  of  the  public  lands  was  improved  by  the 
ordinance  of  April  10,  1834.  This  provided  for  a  superintendent 
of  public  lands,  to  be  elected  annually  by  concurrent  vote  of  the 
city  council.  He  was  to  have  charge  of  the  laying  out  and  sale  of 
the  city  property,  subject  to  the  direction  of  a  joint  committee  of 
the  council.  This  committee  consisting  of  two  members  from  the 
board  of  aldermen  and  three  from  the  common  council,  was  to 
determine  the  general  conditions  of  sale,  such  as  the  fixing  of 
minimum  prices  for  the  land. 

The  receipts  from  sales  of  property  declined  after  1835,  falling 
as  low  as  $12,000  in  1842.  In  1840  only  2,430  feet  of  land  were 
sold,  bringing  in  but  $841.50.  In  the  years  1840  to  1843,  the  first 
three  of  which  fell  within  the  period  of  depression,  sales  of  prop- 
erty contributed  but  four  per  cent  to  the  total  receipts  of  the  city. 
The  quickness  with  which  prosperity  returned  after  stagnation  is 
shown  by  the  rise  in  the  proceeds  of  land  sales  from  $6,605  in  1842 
to  $93,876  in  1843  3.nd  $128,124  in  1844.  For  the  entire  period 
1822  to  1844,  the  sales  of  property  amounted  to  $830,000,  an 
average  of  almost  $40,000  a  year. 

Alien  Passenger  Tax.  By  chapter  150  of  1830  the  selectmen  in 
towns  and  the  mayor  and  aldermen  in  cities  were  given  power  to 
require  a  three-year  bond  from  the  transportation  company  that 
the  immigrant  should  not  become  a  public  charge.  In  lieu  of  a 
bond,  the  city  might  demand  a  payment  of  $5.00.  In  1831  the 
first  record  of  such  receipts  appears  in  the  auditor's  report.  The 
sum  of  $15  was  collected  in  that  year;'  in  1834  the  collections 
from  this  "  head  tax  "  amounted  to  $330.*  The  increase  in 
immigration  after  this  time  led  to  further  legislation  in  1837;  by 

>  Auditor's  Report  (1823),  p.  $■  *  J^id.  (1831),  p.  15. 

»  Ibid.  (iSjs),  p.  18.  *  Ibid.  (1834),  p.  22. 


48  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

chapter  238  a  bond  for  ten  years  was  required  in  the  case  of  all 
likely  to  become  incompetent  and  a  payment  of  $2  in  the  case  of 
all  others.  Under  authority  of  this  law  the  city  appointed  a  super- 
intendent of  alien  passengers.*  In  his  first  year  he  turned  into 
the  city  treasury  $4,237.^^ 

An  act  of  1840  compelled  the  towns  and  cities  to  pay  into  the 
state  treasury  the  surplus  remaining  after  making  payments  for 
the  maintenance  of  alien  paupers.'  The  law  was  not  followed  to 
the  letter.  The  city  was  required  to  pay  over  its  entire  receipts,  a 
certain  amount  being  returned  for  the  support  of  state  paupers. 
This  was  insufficient,  however,  to  indemnify  the  city  for  the  great 
expenditures  required  during  the  Irish  influx.  The  receipts  from 
the  "  head  tax  "  averaged  $3,438  for  the  period  1840  to  1843  or 
0.4  per  cent  of  the  total  receipts  of  the  city. 

County  of  Suffolk.  When  the  city  assumed  the  expenditures  of 
the  Coimty  of  Suffolk  in  1822,  it  also  obtained  the  county  re- 
ceipts. These  consisted  of  payments  by  the  commonwealth  for 
the  cost  of  criminal  prosecutions,  the  receipts  from  fines,  fees  and 
costs,  and  certain  small  returns,  such  as  license  fees  and  the  rent 
of  the  county  property.*  In  the  years  1828  to  1831  the  county 
contributed  about  $22,000  a  year,  as  much  as  six  per  cent  of  the 
total  receipts  of  the  city.  The  amount  received  varied  but  little 
during  the  first  decade  of  city  government.  After  1832  we  find, 
however,  very  great  fluctuations,  due  in  large  measure  to  irregu- 
larity in  the  repayment  of  costs  by  the  state. 

Down  to  1 84 1  the  commonwealth  assumed  the  whole  cost  of 
criminal  prosecutions,  fines  and  penalties  arising  in  this  connec- 
tion being  paid  into  the  state  treasury.^  In  that  year,  however, 
an  act  imposed  one-third  of  this  burden  upon  the  county.^  Con- 
sequently, in  the  years  1840  to  1843  the  average  annual  receipts 
of  the  county  were  only  $20,000,  but  three  per  cent  of  the  total 
receipts  of  the  city.  Forty-two  per  cent  of  the  county  expendi- 
tures were  paid  at  this  time  out  of  county  receipts. 

^  Mayors'  Inaugurals,  i,  p.  227  (1838). 

*  Auditor's  Report  (1837),  p.  21. 
'  Acts,  1840,  ch.  96. 

*  For  table  giving  details,  see  Appendix,  p.  374. 

'  City  Documents,  no.  98  (i860),  p.  9.  '  Acts,  1841,  ch.  74. 


1822-44)  PROM  TOWN  TO  CITY  ECONOMY  49 

Miscellaneous.  In  1837  Boston  received  $140,599  as  her  share 
of  the  surplus  revenue  distributed  among  the  states  by  the  federal 
government.  Massachusetts  chose  to  distribute  her  part  among 
the  towns  and  cities,  assigning  it  on  the  basis  of  population.  This 
money  was  not  devoted  by  Boston  to  any  special  object,  although 
a  committee  of  the  city  council  favored  using  it  to  build  a  new 
city  hall.  It  went  into  the  general  balance,  enabling  the  city, 
according  to  the  auditor,  to  avoid  contracting  contemplated 
loans.^ 

Debt 

The  city  form  of  government  resulted  in  the  accumulation  of  a 
permanent  debt.  Although  the  town  bequeathed  no  debt  to  the 
city,  the  sum  of  $71,185  had  just  been  borrowed  by  the  county 
treasurer  toward  the  cost  of  the  court  house  and  jail.  The  assump- 
tion of  this  county  loan  gave  Boston  her  start  on  a  public  debt. 
In  the  first  year  of  the  city  this  loan  was  increased  to  $100,000  for 
the  purpose  of  completing  the  county  buildings.  The  old  time 
zeal  for  speedy  redemption  is  shown  by  the  demand  of  the  com- 
mittee of  finance  that  the  loan  be  repaid  out  of  taxes,  in  instal- 
ments of  at  least  $10,000  a  year.  This  recommendation  was 
adopted  by  the  city  council.^ 

That  the  council  did  not  at  this  time  contemplate  the  creation 
of  a  permanent  debt  is  evident  from  the  following  incident.  In 
November,  1823,  Mayor  Quincy  addressed  the  council  on  the 
exp>ediency  of  inaugurating  a  general  system  of  loans,  "  payable 
by  instalments,  incurred  for  objects  of  permanent  improvements, 
in  which  posterity  were  generally  and  chiefly  interested."  '  The 
Mayor  pointed  out  the  great  economy  of  widening  the  streets 
before  an  increase  in  population  should  render  the  task  too  ex- 
pensive. But  the  committee  to  whom  the  message  was  referred 
looked  with  too  great  apprehension  on  a  city  debt,  believing  that 
the  chance  for  abuse  in  such  a  system  more  than  offset  its  advan- 
tages. 

By  1825,  despite  the  reluctance  of  the  dty  council  to  borrow, 
the  issue  of  loans  to  purchase  the  Ropewalk  Lands,  to  construct 

'  Audiior's  Report  (1837),  p.  7.         *  Quincy,  Municipal  History,  p.  in. 
»  Ibid.  (1822),  p.  35. 


50  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

the  house  of  correction  and  for  other  purposes  had  brought  the 
debt  to  $305,cxx5.^  This  sum  meant  a  per  capita  figure  of  only 
$5.25.  By  1830,  however,  the  debt  had  increased  to  $663,000,  a 
burden  of  $10.90  on  each  inhabitant.  In  1840  it  was  $1,526,000 
or  $16.40  per  capita. 

That  Mayor  Quincy  succeeded  in  overcoming  to  a  certain 
degree  the  popular  aversion  to  debt  is  evident  by  the  rise  to 
$712,000  in  1827.  This  great  advance  was  largely  due  to  the 
extension  of  Faneuil  Hall  Market.  The  justification  of  the 
debt  of  1827  is  found  in  the  permanence  and  profitableness  of 
the  objects  for  which  the  greater  part  of  it  was  spent.  Although 
Mayor  Quincy  did  not  fear  the  legitimate  employment  of  the 
city's  credit,  he  did  see  clearly  the  danger  of  its  abuse.  To  pro- 
vide for  the  repayment  of  the  Faneuil  Hall  extension  loan,  he 
recommended  to  the  council  that  the  entire  income  of  the  prop- 
erty acquired  in  connection  with  that  improvement  be  specifically 
appropriated  to  the  reduction  of  the  loan.^  Though  the  council 
did  not  adopt  this  identical  suggestion,  it  did  pass  an  order  in 
1827  providing  for  the  annual  assignment  of  certain  funds  toward 
the  extinction  of  the  debt.' 

The  order  of  1827  was  the  outcome  of  a  conviction  that  a  debt 
of  such  magnitude  required  the  adoption  of  a  definite  and  compre- 
hensive system  of  reduction.  In  the  first  two  loans  made  by  the 
city,  provision  had  been  made  for  the  repayment  by  instalments, 
the  intention  being  to  meet  these  charges  from  taxes.  In  his 
report  for  1824,  page  23,  the  auditor  states  that  the  city  council 
held  the  intention  of  devoting  "  to  the  liquidation  of  the  public 
debt  "  the  annual  payments  on  a  note  for  $100,000  received  from 
the  sale  of  the  old  "  Almshouse  Estate,  in  Leverett  Street."  The 
"  sinking  fund  "  order  of  1827,  which  framed  a  definite  policy  out 
of  these  earlier  attempts,  provided  that  after  the  commencement 
of  each  financial  year  there  should  be  set  aside  for  the  reduction  of 
the  debt  the  balance  in  the  treasury,  and  "  all  proceeds  from  sales 

^  The  figures  given  throughout  this  book  are  for  the  net  debt.  These  figures, 
taken  from  the  Auditor's  Report,  1908,  p.  212,  are  obtained  by  subtracting  from 
the  gross  funded  debt  the  "  quick  assets  "  of  the  city  —  cash  in  the  treasury  and 
bonds  and  notes.     See  Appendix,  p.  378. 

*  Mayors*  Inaugurals,  i,  p.  66  (1827).  '  Auditor's  Report  (1826),  p.  42. 


i822-44l  PROM  TOWN  TO  CITY  ECONOMY  $  I 

of  Real  Estate,  or  Bonds  and  Notes,  belonging  to  the  City."  ^ 
These  specific  assignments  were  in  addition  to  the  $15,000  ap- 
propriated annually  for  the  payment  of  instalments  on  the  first 
two  loans.  The  management  of  this  fund  was  intrusted,  by  an 
order  of  April  23,  1827,  to  a  conmiittee  composed  of  the  mayor, 
the  president  of  the  common  council  and  the  chairman  of  the 
committee  of  finance.^  The  sums  appropriated  for  the  reduction 
of  the  debt  were  credited  annually  to  the  account  of  the  com- 
mittee. All  debt  falling  due  within  the  year  was  likewise  charged 
against  their  funds. 

This  system  seldom  allowed  the  carrying  over  of  a  large  balance 
to  the  committee's  credit.  In  some  years  the  committee  was 
obliged  to  supplement  its  resources  by  making  a  "  Redemption 
loan."  The  plan  did  not  contemplate  the  adoption  of  a  pure 
sinking  fund  which  should  be  allowed  to  accumulate  from  invest- 
ment. The  committee  very  early  adopted  the  policy  of  fixing  the 
maturity  of  its  loans  in  such  years  as  would  allow  gradual  repay- 
ment. Had  the  debt  not  come  due  faster  than  the  committee 
could  take  care  of  it,  the  problem  of  surplus  funds  might  have 
arisen. 

The  "  sinking  fund  "  went  into  operation  after  the  period  of 
rising  expenditures.  In  the  subsequent  period  of  rest,  which  con- 
tinued until  1833,  it  was  to  be  expected  that,  with  constant 
expenditures  the  new  policy  would  make  some  impression  on  the 
debt.  In  the  first  year  of  the  committee's  activity,  1827,  the  debt 
was  reduced  by  only  $42,000.  And  yet  in  that  same  year  about 
$45,000  was  obtained  from  sales  of  property.  At  this  time  we 
find  very  favorable  opinions  of  the  efficacy  of  the  new  device. 
The  committee  on  reduction  in  its  first  annual  report  approved  of 
the  system  on  the  ground  that,  although  it  created  no  new  funds, 
yet  the  plan  made  sure  that  the  "  funds,  which,  from  their  very 
nature,  belong  to  the  liquidation  of  the  Public  Debt,"  should  be 
appropriated  to  that  object.' 

In  1830,  when  the  old  State  House  was  made  over  for  use  as  a 
dty  hall,  the  city  council  ordered  that  all  income  derived  from  the 

»  Auditor's  Report  (1826),  p.  42.  »  Ibid.  (1827),  p.  45. 

*  Ibid.  (1827),  p.  41. 


52  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

rent  of  its  stores  above  $3,500,  the  amount  received  under  the  old 
rent  schedule,  should  be  appropriated  to  the  reduction  of  the  city 
debt.'  By  virtue  of  this  order  a  trifling  sum,  less  than  $1,000,  was 
annually  turned  over  to  the  committee. 

The  expectations  of  the  committee  of  1827  were  not  fully 
realized.  During  the  years  1827  to  1831  a  reduction  of  only 
$71,000  was  made,  the  debt  falling  from  $712,000  in  1827  to 
$64 1 ,000  in  1 83  2 .  In  this  same  period  the  city  received  $211 ,000 
from  the  sale  of  its  property.  Meanwhile  expenditures  were 
practically  stationary.  That  a  "  sinking  fund  "  was  of  little  avail 
imless  accompanied  by  a  conservative  employment  of  the  city's 
credit,  became  apparent  to  some  at  this  time.  In  183 1  the  com- 
mittee on  reduction  stated  the  case  in  very  forcible  language.  It 
pointed  out  that  "  the  creation  of  new  Debt,  to  an  amoimt  equal 
to  the  Reduction  of  the  old  Debt,  seems  constantly  to  paralyse 
the  efforts  of  that  system,  which  this  Committee  has  been  ap- 
pointed to  administer."  ^  "  Such  a  course,"  the  committee  goes 
on  to  say,  "  not  only  diminishes  the  hopes  of  the  ultimate  pay- 
ment of  the  City  Debt,  but  it  diminishes,  also,  the  means  by  which 
it  was  ever  thought  possible  to  pay  it;  —  as  there  is  a  constant 
diminution  of  the  resources  of  the  City  in  its  Lands,  its  Bonds, 
and  Notes,  without  a  corresponding  reduction  of  its  Debt."  The 
committee  requested  the  city  council  to  consider  very  carefully  in 
the  future  whether  some  imdertakings  for  which  loans  had  been 
negotiated  in  the  past  were  not  objects  "  of  a  nature  to  be  brought 
within  the  sphere  of  regular  annual  Income;  —  and  whether  they 
may  not  be  justified  in  meeting  them,  by  an  increase  of  the  annual 
Tax."  During  the  past  two  years  the  city  had  made  a  number  of 
"  reduction  loans,"  thus  renewing  old  debts;  it  had  also  made 
loans  to  cover  a  deficiency  in  the  appropriation  of  the  fire  depart- 
ment, and  one  for  street  paving. 

This  liberal  use  of  the  city's  credit  in  time  of  stable  expenditure 
was  naturally  much  extended  in  the  upward  movement  which 
began  in  1832  and  lasted  until  1839.  The  following  account  will 
serve  as  an  illustration  of  the  way  in  which  short-time  loans, 
incurred  for  objects  of  little  permanence,  were  definitely  incor- 

1  Auditor's  Report  (1830),  p.  43.  *  Ibid.  (1830),  p.  48. 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  53 

porated  in  the  city  debt.  The  payment  in  1831  of  a  number  of 
one-year  loans  contracted  in  1830  necessitated  the  carrying  over 
to  1832  of  a  part  of  the  loan  in  anticipation  of  taxes.  The  repay- 
ment of  that  and  other  loans  falling  due  in  1832  required  a  twenty- 
year  reduction  loan  of  $53,000.  Among  the  loans  of  1833  was  a 
deficiency  loan  of  $71,000  for  one  year;  though  this  was  ostensibly 
repaid  in  1834,  it  was  really  incorporated  in  a  loan  of  $450,000 
made  for  the  "  purposes  of  the  then  current  financial  year."  ^ 
The  larger  part  of  this  last  loan  was  paid  in  1835  out  of  the  pro- 
ceeds of  a  twenty-year  reduction  loan  of  $500,000.  This  system  of 
funding  the  debt  in  long-time  redemption  loans  naturally  tended 
to  obscure  the  purposes  for  which  it  was  contracted.  Further 
obscurity  resulted  from  the  adoption  in  1834  of  the  method  of 
borrowing  in  a  lump  sum  "  for  the  purposes  of  the  then  current 
financial  year."  ^ 

On  March  10,  1834,  greater  permanence  was  given  to  the  pro- 
visions of  the  order  of  1827  by  the  passage  of  an  ordinance.'  No 
changes  were  made  in  the  old  order,  except  that  the  committee  on 
reduction  was  given  power  to  loan  on  interest  to  the  treasurer  of 
the  city  any  balance  not  needed  for  the  time  being. 

The  magnitude  of  the  debt,  which  in  1835  amounted  to  over 
$1,000,000,  called  forth  very  serious  comments  from  Mayor 
Lyman.  Though  he  admitted  that  it  was  not  yet  of  an  amount 
"  to  awaken  the  least  uneasiness  in  a  City  of  the  extent  and  opu- 
lence "  which  Boston  possessed,  yet  he  believed  that  a  question 
might  arise  "  how  far  it  is  just  and  wise  to  impose  on  posterity  the 
whole  labour  and  burthen  of  paying  for  improvements  which  the 
present  generation  have  effected."  *  "  Some  of  those  operations," 
Mayor  Lyman  went  on  to  say,  "  that  we  undertake  because  in  our 
judgment  they  are  for  the  public  good,  may  not  be  viewed  in  the 
same  way  by  our  posterity."  '  As  an  example,  he  pointed  to  the 
last  court  house,  erected  in  1822,  and  now  giving  way  to  a  new 
one.  He  also  criticized  the  policy  of  looking  to  the  proceeds  of 
land  sales  for  the  payment  of  the  city  debt,  claiming  very  properly 

'  AtidUor^s  Report  (1834),  p.  49.  *  Mayors^  Inaugurals,  i,  p.  180  (1835). 

»  Ibid.  (1834),  p.  58.  »  Ibid.,  p.  181. 

'  City  Ordinances  (1834),  p.  295. 


54  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

that  this  method  amounted  to  a  transfer  of  property  rather  than 
a  reduction  of  debt. 

From  1832  to  1839  the  debt  advanced  from  $641,000  to  $1,502,- 
000,  a  rise  of  $861,000.  "  Sinking  fund  "  payments  in  this  same 
period  amounted  to  about  $400,000,  $105,000  of  this  being  paid 
from  taxes  and  $240,000  from  sales  of  property.  The  "  sinking 
fund  "  had  retarded  the  growth  of  the  debt  by  about  one-third. 
Only  one-quarter  of  the  "  sinking  fund  "  came  from  taxes,  the 
rest  from  the  very  uncertain  source  of  land  sales  and  annual 
balances.  Thus  in  1838  the  payment  of  $15,000  toward  the 
extinction  of  a  debt  of  $1,500,000  meant  an  appropriation  of  only 
one  per  cent  from  ordinary  receipts.  In  1838  the  interest  charge 
was  $82,742,  adding  13  per  cent  to  the  expenditures  of  the  city. 
This  burden  was  not  as  heavy  as  in  1827,  when  the  payment  of 
$52,257  increased  the  expenditures  17  per  cent. 

In  his  inaugural  of  1839  Mayor  Eliot  recommended  an  increase 
in  the  regular  appropriation  for  the  reduction  of  the  city  debt. 
"  Every  year,"  the  Mayor  said,  "  there  appears  in  the  accounts  a 
provision  for  diminishing  a  debt,  which,  notwithstanding  that 
provision,  continues  to  increase."  ^  He  beUeved  that  the  city 
council  should  make  a  real  debt  reduction  from  the  proceeds  of  a 
higher  tax  rate.  The  committee  of  finance  was  intrusted  with  the 
task  of  considering  "  the  expediency  of  appropriating  the  sum  of 
$50,000  annually  for  the  reduction  of  the  City  debt."  Its  report 
after  clearly  stating  the  present  situation,  presented  a  very 
definite  financial  policy  for  the  consideration  of  the  city  council.^ 

The  committee  found  extraordinary  expenditures  had  been  met 
wholly  by  means  of  loans.  "  There  seems  to  have  been  a  vague 
impression,"  the  report  adds,  "  of  an  indefinite  and  growing  value 
in  the  available  City  property,  of  which  posterity  were  to  have 
the  benefit,  and  that  therefore  there  was  little  danger  of  loading 
them  with  too  heavy  a  burden  of  taxation."  ^  The  committee 
believed  that  taxation  should  provide  for  a  part  of  the  unusual 
expenditure.  Extraordinary  expenditures  should  be  classed  in 
accordance  with  their  permanence.     The  percentage  of  the  cost 

^  Mayors'  Inaugurals,  i,  p.  238  (1839).  '  Ibid.,  p.  3. 

2  City  Documents,  no.  12  (1839). 


1822-44I  PROM  TOWN  TO  CITY  ECONOMY  55 

met  by  taxation  should  vary  with  the  class.  Taxation  should 
contribute  annually  to  reduction  a  sum  not  less  than  three  per 
cent  of  the  city  debt. 

A  resolution  was,  accordingly,  passed  in  1839,  stating  that  a 
sum  of  not  less  than  three  per  cent  of  the  city  debt  ought  to  be 
annually  appropriated  to  its  reduction.^  In  compliance  with  this 
resolution,  the  appropriation  from  taxes  was  increased  to  $45,000 
in  1839.     The  debt,  however,  made  a  net  gain  of  $24,000. 

But  with  1840  there  appeared  a  mayor,  who  was  to  make  a 
successful  stand  against  further  increase  of  the  debt.  The  first 
year  of  the  administration  of  Jonathan  Chapman  saw  the  usual 
addition  to  the  debt.  But  in  the  next  two  years  he  succeeded  in 
reducing  the  debt  $189,000.  Only  $30,000  of  this  amount  came 
from  sales  of  city  property.  The  work  of  Jonathan  Chapman 
was  continued  by  his  successor,  Martin  Brimmer.  Under  Mayors 
Chapman  and  Brimmer  the  debt  was  reduced  from  $1,573,000  in 
1 84 1  to  $784,000  in  1845,  the  repayment  of  $789,000  representing 
a  diminution  of  50  per  cent  in  four  years.  From  May  18,  1840 
imtil  July  I,  1844,  no  loan  was  made  outside  of  those  in  anticipa- 
tion of  taxes. 

Mayor  Chapman  gave  his  reasons  for  reduction  in  his  first 
inaugural.  Experience  had  convinced  him  of  the  folly  of  looking 
to  land  sales  as  a  source  of  liquidation.  He  stated  that "  unless  a 
different  course  ...  is  pursued  for  the  future,  a  large  proportion 
of  the  principal  of  the  debt,  if  it  be  suffered  to  increase,  may  even- 
tually be  left  without  means  of  payment,  excepting  by  the  sale  of 
public  property  ...  or  by  taxation."  In  his  opinion,  "  The 
system  of  internal  improvement,  important  as  it  is  within  strict 
limits,  and  when  gradual  in  degree,  has  yet  been  pushed  too 
rapidly  in  many  parts  of  our  country,  .  .  .  and  it  may  be  too 
much  to  have  been  expected,  that  our  own  City  should  wholly 
have  escaped  the  contagion."  '  Mayor  Chapman  believed  it  was 
time  to  pause.  "  For  the  present,"  he  affirmed,  "  the  luxuries 
of  life  must  be  dispensed  with,  and  a  rigid  confinement  enforced 
to  its  simple  necessaries."  The  Mayor  recommended  as  the  car- 
dinal point  of  his  administration  "  not  merely  a  prevention  of  the 

*  Mayors'  Inaugurals,  i,  p.  248  (1840).  *  Ibid.,  p.  247  (1840). 


56  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

increase  but  a  positive  and  gradual  reduction  of  the  City  debt."  ^ 
He  would  not  be  satisfied  with  any  reduction  short  of  the  amount 
annually  set  apart  for  that  purpose.  The  Mayor  asked  for  a 
permanent  ordinance  embodying  the  resolution  of  1839 

On  December  28, 1840,  Mayor  Chapman  secured  the  passage  of 
his  desired  ordinance.  This  provided  that  "  in  every  future  year 
there  should  be  appropriated  from  the  Annual  City  Tax,  for  the 
payment,  or  the  purchase  of  the  principal  of  the  City  Debt,  a  sum 
that  should  not  be  less  than  three  per  cent  on  the  amount  of  the 
Debt,  nor  less  than  Fifty  Thousand  Dollars."  ^  The  Mayor's 
policy  consisted  in  keeping  down  expenditures,  in  maintaining  tlie 
tax  rate  and  in  applying  the  surplus  receipts  to  the  payment  of 
the  city  debt.  In  his  second  inaugural  he  said  that  the  prevailing 
period  of  depression  had  made  it  comparatively  easy  to  retrench 
in  the  department  of  expenditures.  He  expressed  the  fear,  how- 
ever, "  that  a  season  of  returning  prosperity  which  seems  close  at 
hand,  may  make  it  a  harder  trial  to  hold  back."  ' 

The  revival  of  business,  which  the  Mayor  predicted,  is  shown 
by  the  increase  of  receipts  from  sales  of  property  from  $12,961  in 
1842  to  $96,560  in  1843  ^^d  $118,443  i^  1844.  These  aided  con- 
siderably in  the  work  of  reduction.  The  amount  held  in  the 
treasury  for  the  payment  of  the  debt  reached  $181,000  at  the 
beginning  of  the  financial  year  1844.'*  It  was  a  novelty  for  the 
city  to  have  a  surplus  exceeding  the  requirements  of  the  debt 
falling  due.  Obligations  to  the  amount  of  $46,000  were,  accord- 
ingly, purchased  before  maturity  at  a  premium  of  $960.^  This 
procedure  was  new  to  the  city 

The  period  closed  with  a  debt  of  $784,000,  a  little  over  $7  for 
every  inhabitant.  The  outlook  for  its  complete  extinction  was 
good.  After  eighteen  years  of  almost  constant  borrowing,  the 
policy  of  the  government  suddenly  changed.  After  1840  it  was 
the  avowed  policy  of  the  government  not  only  to  pay  all  expendi- 
tures from  taxes  but  also  to  appropriate  large  sums  for  debt  reduc- 
tion.    In  his  report  for  1844  the  auditor  mentioned  the  popular 

^  Mayors^  Inaugurals,  i,  p.  248.  *  Auditor's  Report  (1843),  P-  i°- 

*  Auditor's  Report  (1844),  p.  78.  '  Ibid.  (1844),  P-  26. 

'  Mayors'  Inaugurals,  i,  p.  265  (1841). 


1822-44]  PROM  TOWN  TO  CITY  ECONOMY  $y 

inquiry  as  to  why  the  tax  rate  was  still  maintained  when  such 
large  surpluses  remained  in  the  treasury  each  year.  His  reply 
was  that  "  it  is  now  the  settled  Policy  of  the  City  to  make  every 
year  pay  its  own  expenses,  besides  contributing  Fifty  Thousand 
Dollars  toward  the  reduction  of  the  City  Debt."  ^ 

Financial  Policy 

The  material  for  a  review  of  the  changes  in  financial  policy  has 
to  a  large  extent  already  been  given.  The  bringing  together  in 
one  story  of  these  scattered  threads  may  help,  however,  to  give 
a  better  picture  of  the  finances  of  Boston  in  the  years  1822  to 
1844. 

The  first  mayor  was  John  Phillips,  "  a  man  of  strict  integrity 
and  general  good  judgment."  ^  For  twenty-five  years  he  had 
served  in  the  state  legislature,  ten  of  these  as  president  of  the 
Senate.'  The  policy  of  his  administration  was  to  keep  things 
practically  as  they  were  under  the  selectmen.  Accordingly,  the 
few  changes  made  were  confined  to  the  organization  of  the  various 
departments  in  compliance  with  the  provisions  of  the  city  charter. 
The  change  from  town  to  city  government  was  easier  because  of 
this  first  year  of  conservatism.*  Expenditures  increased,  how- 
ever, due  to  greater  appropriations  for  general  government  and 
schools. 

But  those  who  had  worked  for  the  charter  wished  to  see  its 
powers  used  to  develop  the  city.  In  Josiah  Quincy  they  found 
a  man  well-fitted  for  this  purpose.  When  he  finally  withdrew 
from  office  at  the  close  of  the  year  1828,  he  left  Boston  vastly 
improved.  The  high  quaUty  of  service  he  required  set  a  stand- 
ard for  succeeding  administrations. 

Small  as  were  the  powers  conferred  upon  the  mayor  by  the 
charter,  in  the  hands  of  men  like  Mayor  Quincy  and  many  of  his 
successors  they  counted  for  much.      The  amount  of  work  the 

'  Auditor's  Report  (1844),  p.  7. 

*  Memorial  History,  iii,  p.  224. 

*  Quincy,  Municipal  History,  p.  55. 

*  The  names  of  the  mayors  and  the  years  of  their  administrations  will  be  found 
on  page  381  of  the  Appendix. 


58  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

second  Mayor  put  into  the  great  Faneuil  Hall  extension  was  tre- 
mendous. To  accomplish  this  improvement,  he  was  obliged  to 
convince  the  citizens  of  the  wisdom  of  going  into  debt  for  extra- 
ordinary objects.  The  reorganization  of  the  health  and  fire 
departments  and  the  institutions  was  due  to  his  zeal.  During  his 
administration  a  beginning  was  made  on  much-needed  street 
improvements.  A  number  of  streets  were  widened  and  repaired 
and  all  were  subjected  to  a  very  thorough  cleaning. 

But  these  improvements  took  money,  as  the  rise  in  expendi- 
tures from  $240,604  in  1822  to  $351,314  in  1827  shows.  Since  the 
city  council  did  not  consider  it  advisable  to  raise  the  tax  rate,  the 
ordinary  receipts  of  the  city  did  not  keep  pace  with  expenditures. 
To  meet  this  deficiency  the  creation  of  a  debt  was  necessary. 
This  would  have  been  much  larger  but  for  the  very  successful 
financial  outcome  of  the  Faneuil  Hall  extension.  Because  of  this 
profitable  venture  the  debt  incurred  by  Mayor  Quincy's  adminis- 
tration does  not  seem  too  large.  It  is  hard  to  understand,  how- 
ever, why  the  new  city  government  persisted  throughout  the  first 
decade  in  maintaining  a  tax  rate  lower  on  the  whole  than  that 
employed  by  the  selectmen  during  the  last  ten  years  of  the  town. 
Very  likely  the  city  council  did  not  realize  the  magnitude  of  the 
forces  that  were  as  time  went  on  to  demand  more  and  more 
municipal  conveniences.  Moreover,  they  were  finding  that  it 
was  easier  to  borrow  than  to  tax. 

The  last  two  years  of  Mayor  Quincy's  administration  found  the 
people  anxious  for  a  rest.  In  these  years  the  receipts  slightly 
exceeded  the  expenditures,  making  possible  a  reduction  in  the 
debt. 

In  1829  Harrison  Gray  Otis  was  elected  mayor.  His  three  years, 
which  completed  the  period  of  rest,  were  devoted  to  maintaining 
the  standards  set  by  Mayor  Quincy.  The  conservative  policy  of 
the  city  council  at  this  time  is  shown  by  its  willingness  to  make 
the  old  State  House  suffice  for  a  city  hall.^  Although  the  tax  rate 
was  raised  slightly,  surplus  receipts  were  prevented  by  a  commer- 
cial depression,  attributed  by  Mayor  Otis  to  the  excessive  invest- 
ment of  capital  in  manufactures.'^     The  valuation  of  assessable 

^  Memorial  History,  iii,  p.  235.       *  Mayors*  Inaugurals,  \,  pp.  133,  134  (1830). 


i822-44l  PROM  TOWN  TO  CITY  ECONOMY  $9 

property  had  declined  from  $65,858,cxx).m  1827  to  $59,586,000  in 
1830. 

In  the  years  1832  and  1833  Charles  Wells,  a  master  builder, 
was  mayor  of  Boston.  His  election  was  a  protest  by  the  middle 
class  against  the  scale  of  municipal  economy  inaugurated  by 
Quincy  and  maintained  by  Otis.^  But,  instead  of  returning  to 
the  narrow  economy  of  the  town,  his  administration  was  forced 
by  the  great  prosperity  of  the  early  thirties  to  make  even  larger 
expenditures.  The  expenditures  rose  from  $330,807  in  1831  to 
$604,399  in  1833;  and  the  debt,  in  spite  of  a  higher  tax  rate, 
mounted  from  $641,000  to  $924,000.  The  great  events  of  his 
administration  were  the  erection  of  a  new  court  house  and  the 
extension  of  Broad,  Commercial  and  Tremont  Streets.  Borrow- 
ing for  ordinary  expenditure  became  frequent. 

In  1834  and  1835  Theodore  Lyman,  Jr.,  a  very  able  mayor  and 
a  man  of  great  philanthropy,  held  oflSce.^  The  upward  movement 
begun  in  1832  continued  unchecked  throughout  his  administra- 
tion. Expenditures  rose  from  $604,399  in  1833  ^^  $701,611  in 
1835,  and  the  debt  increased  from  $924,000  to  $1,082,000.  Mayor 
Lyman  was  much  opposed  to  borrowing  for  ordinary  expendi- 
tures, and  believed  that  part  of  the  cost  of  extraordinary  objects 
should  also  be  paid  out  of  taxes.  His  protest  secured  increases  in 
the  tax  rate  from  $4.25  in  1833  to  $4.70  in  1834  and  $4.85  in  1835. 
Among  the  accomplishments  of  Mayor  Lyman's  administration 
were  the  erection  of  a  well-equipped  house  of  reformation,  the 
expenditure  for  primary  school  buildings  and  the  widening  and 
repairing  of  many  of  the  business  streets. 

Samuel  Turrel  Armstrong  served  a  single  year,  1836.  With  his 
retirement  the  upward  movement  came  to  an  end,  with  expendi- 
tures of  $816,913  and  a  debt  of  $1,279,000.  The  increase  of 
$115,000  over  the  expenditures  of  1835  was  due  to  still  greater 
activity  in  widening  and  extending  streets  and  to  the  building  of 
an  iron  fence  around  the  Common.  This  last  appropriation 
shows  clearly  the  effect  of  prosperity  upon  the  finances  of  the 
city.     The  tax  rate  for  1836  was  $4.75. 

>  Memorial  History,  iii,  p.  236. 
*  Ibid.,  p.  236. 


6o  THE  FINANCIAL  HISTORY  OF  BOSTON        [1822-44 

Samuel  Atkins  Eliot  was  thrice  elected  mayor.  The  crisis  of 
1837  brought  retrenchment  in  the  first  two  years  of  his  adminis- 
tration. In  these  years  the  Mayor  succeeded,  however,  in  accom- 
plishing without  large  expenditure  the  reorganization  of  the  police 
and  fire  departments.  During  the  brief  return  of  prosperity  in 
1839  a  building  was  erected  for  the  offices  of  registry  and  probate 
and  a  very  large  sum  expended  in  the  widening  and  extending  of 
streets.  The  expenditures  for  this  year  rose  to  $841,028,  the 
highest  point  since  the  year  1826  which  saw  the  completion  of  the 
great  Quincy  Market.  The  tax  rate  for  1839  was  raised  to  $5.65. 
The  debt  increased  during  the  three  years  from  $1,279,000  to 
$1,526,000.  Mayor  Eliot's  opposition  to  borrowing  resulted 
finally  in  the  adoption  of  the  resolution  of  1839. 

Jonathan  Chapman,  mayor  from  1840  to  1842,  introduced  a 
new  policy.  Hard  times  gave  an  excuse  for  retrenchment  but  the 
kind  of  retrenchment  proposed  by  the  Mayor  differed  from  that 
practised  in  previous  periods  of  depression.  While  he  favored  a 
reduction  in  expenditures,  he  insisted  that  the  high  tax  rate  of 
1839  should  be  maintained  and  even  increased.  The  adoption  of 
his  suggestion  gave  the  city  in  184 1  its  first  real  surplus.  The 
policy  of  the  Mayor  is  seen  further  in  his  opposition  to  the  build- 
ing of  a  city  hall  and  his  furtherance  of  the  project  by  which  the 
old  court  house  was  transformed  at  moderate  cost  into  a  suitable 
home  for  the  city  government.  The  three  years  of  Mayor  Chap>- 
man's  administration  saw  the  debt  reduced  by  $142,000.  Though 
the  amount  paid  off  was  not  large,  the  service  rendered  the  city 
was  great.  The  Mayor's  work  made  much  easier  the  repayment 
of  still  larger  portions  of  the  debt  under  his  successors. 

The  slight  increase  of  the  tax  rate  from  $5.70  in  1842  to  $6.20 
and  $6.00  in  1843  ^°d  1844,  respectively,  together  with  a  remark- 
able growth  in  land  sales,  made  possible  the  continued  reduction 
of  the  debt  under  Martin  Brimmer.  During  the  two  years  of 
his  administration  he  succeeded  in  paying  off  $600,000. 

In  the  first  period  imder  the  charter  the  task  of  supplying  the 
needs  of  the  city  was  well  performed.  Boston  had  obtained,  as 
the  result  of  greater  expenditures,  better  service  and  conveniences 
not  known  imder  the  town.     The  chief  criticism  of  the  financial 


1822-44]  FROM  TOWN  TO  CITY  ECONOMY  61 

policy  down  to  1840  is  that  it  relied  too  much  on  borrowing. 
From  1840  to  1844,  however,  the  principles  which  guided  the  city- 
government  cannot  be  too  highly  commended.  In  the  face  of  a 
commercial  depression  the  tax  rate  had  been  maintained,  and 
one-half  the  debt  paid  off.  The  period  closed  with  the  finances  of 
the  city  in  excellent  condition. 


CHAPTER  III 

THE  BUILDING  OF  THE  WATERWORKS,  1845-1859 

Government 

The  charter  of  1822  remained  in  force  with  but  little  change  until 
the  revision  of  1854.  Chapter  448  of  1854  was  passed  in  answer 
to  the  popular  demand  that  the  mayor  be  given  greater  power. 
The  new  charter  placed  him  outside  the  board  of  aldermen,  but 
gave  him  a  veto  over  all  acts  of  the  city  council  and  all  acts  of 
either  branch  which  involved  an  expenditure  of  money.  ^  This 
power  was  qualified  by  the  provision  that  a  two-thirds  vote  could 
pass  a  bill  over  the  mayor's  veto.  Moreover,  he  was  not  per- 
mitted to  disapprove  separate  items  in  an  appropriation  order  or 
loan  bill.2  His  power  of  appointment  was  practically  confined  to 
the  f>olice,  and  this  was  subject  to  the  approval  of  the  board  of 
aldermen. 

Far  from  increasing  the  power  of  the  mayor,  the  charter  of  1854 
reduced  his  authority  considerably.  The  provisions  of  the  act 
had  been  drafted  under  the  direction  of  the  city  council  which, 
naturally,  would  not  limit  its  executive  power.  The  charter  even 
increased  the  power  of  the  council,  establishing  still  more  firmly 
government  by  committee.'  The  number  of  aldermen  was  in- 
creased from  eight  to  twelve.  Though  the  description  of  his 
functions  by  Mayor  Prince  as  "  merely  advisory  "  *  seems  too 
strong  a  statement  of  the  case,  there  can  be  no  doubt  that  the 
charter  of  1854  made  executive  responsibility  even  less  possible. 

Expenditures 

The  relative  increase  in  expenditures  was  much  greater  in  the 
second  period  than  in  the  first.  At  the  beginning  of  the  Civil  War 
the  expenditures  of  Boston  were  on  a  municipal  basis;  the  town 
economy  had  been  left  far  behind.     During  this  period  many 

^  Ct/yZ)ocMOT€n/5,no.i2o(i884),p.vii.       '  Ernst,  Constitutional  HisU>ry,  p.  151. 
*  Jbid.,  no.  220  (1894),  p.  168.  *  Mayor's  Inaugural  (1881),  p.  8. 

62 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  63 

expenditures,  hitherto  extraordinary,  became  normal,  on  accoimt 
of  their  annual  recurrence. 

Expenditures  still  followed  the  commercial  cycles.  The  first 
period  of  growth  began  with  1845,  when  expenditures  rose  from 
$791,292  in  1844  to  $974,102  in  1845.  The  introduction  of  water 
and  expansion  in  other  branches  carried  the  total  expenditures  of 
the  city  to  $3,378,944  in  1848.  Then  came  five  years  of  rest, 
coincident  with  a  period  of  comparative  depression.  The  return 
of  prosperity  carried  expenditures  from  $2,241,135  in  1853,  the 
last  year  of  retrenchment,  to  $3,739,554  in  1857,  the  highest  point 
before  the  War.  The  effect  of  the  panic  of  1857  is  seen  in  the 
decline  to  $3,399,215  in  1858.  From  approximately  $7.00  in 
1844  the  per  capita  expenditure  rose  to  $17.60  in  1850  and  $20.00 
in  1859. 

General  Government.  Expenditures  for  general  government 
increased  gradually,  rising  from  $49,499  in  1845  ^^  $112,457  "^ 
1859.  They  decreased  in  importance  from  8.5  per  cent  of  all 
expenditures  in  the  period  1840  to  1843  to  only  3.5  per  cent  in  the 
years  1854  to  1857.     The  per  capita  figure  changed  but  slightly. 

Salaries  increased  from  about  $37,000  in  1844  to  $55,000  in  1849 
and  $78,000  in  1859.*  After  1840  individual  salaries  rose  in 
response  to  the  very  apparent  advance  in  the  cost  of  living.  The 
mayor's  salary  remained  at  $2,500  until  1852  when  it  was  raised 
to  $4,000.'  The  members  of  the  city  council  received  no  pay. 
In  1846,  however,  in  response  to  the  feeling  that  the  great  execu- 
tive duties  of  the  aldermen  deserved  compensation,  a  joint  com- 
mittee recommended  that  they  be  given  salaries  of  $1,000.' 
This  was  not  done. 

The  first  extraordinary  expenditure  occurred  in  1848  when  work 
was  begun  on  a  new  jail.  The  events  leading  up  to  this  expenditure 
make  a  long  story  of  changing  policy  and  indecision.  Only  ten 
years  after  its  completion,  a  state  commission  had  condemned  the 
old  jail  as  badly  constructed,  insecure,  allowing  no  separation  of 

'  The  real  increase  in  the  fifties  was  even  greater  than  the  figure  for  1859  shows. 
In  1856  salaries  of  county  oflBcers,  amounting  to  $10,567  in  that  year,  were  trans- 
ferred to  the  head  of  county  expenditures. 

*  Auditor's  Report  (1852),  p.  78. 

•  City  Documents,  nos.  17  and  31  (1846). 


64  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

classes  and  giving  no  chance  for  employment.^  Yet  at  the  time 
it  was  built  it  was  regarded  as  a  model  jail,  a  circumstance  illus- 
trating the  rapid  advance  made  in  the  science  of  prison  construc- 
tion. In  1837  Mayor  Eliot  had  recommended  a  new  building  on 
a  site  further  removed  from  the  center  of  the  city.^  Thereafter 
the  question  received  the  attention  of  successive  city  councils,  one 
plan  being  formulated  only  to  be  put  aside  in  favor  of  another, 
until  in  1845  ^^  appropriation  was  voted  to  be  used  in  erecting  a 
jail  on  the  city's  lands  in  South  Boston.'  This  scheme  was  given 
up,  however,  in  deference  to  the  protest  of  the  inhabitants  of  this 
section. 

It  was  left  for  Mayor  Josiah  Quincy,  Jr.,  who  was  endowed  with 
much  of  his  father's  energy,  to  settle  the  question  in  1848.  He 
persuaded  the  council  to  erect  a  new  jail  on  Charles  Street.  The 
estimates  called  for  an  appropriation  of  about  $260,000.*  Work 
had  scarcely  begun,  however,  when  Quincy's  successor,  Mayor 
Bigelow,  who  stood  for  retrenchment,  secured  the  suspension  of 
construction  for  three  months.  He  wanted  the  council  to  remodel 
the  old  jail  building.  Though  unsuccessful  in  this,  he  did  secure 
important  modifications  in  the  plan  for  the  new  structure.^  And 
yet  the  jail,  completed  in  1851  on  a  scale  more  modest  than  was 
at  first  intended,  cost  almost  $450,000!  ^ 

Police.  Police  expenditure  continued  in  this  period  the  growth 
begun  in  the  thirties.  The  increasing  size  of  the  city  and  the 
introduction  of  the  foreign  element  made  necessary  larger  expen- 
ditures. The  sudden  increase  from  $57,667  in  1844  to  $73,351  in 
1845  recorded  a  reorganization  of  the  department.  The  number 
of  the  force  was  increased,'  and  night  police  under  the  control  of 
the  city  marshal  and  independent  of  the  old  watch  were  ap- 
pointed.^ After  1847  the  police  force  proper  became  a  much 
more  important  part  of  this  double-headed  system. 

^  City  Documents,  no.  18  (1845),  p.  8. 

*  Mayors'  Inaugurals,  \,  p.  215  (1837). 

*  City  Documents,  no.  24  (1845). 

*  Mayors'  Inaugurals,  \,  pp.  369,  370  (1849). 
»  Ibid.,  i,  p.  400  (1851). 

«  Auditor's  Report  (1851),  p.  141. 

^  Memorial  History,  iii,  p.  252.  '  Auditor's  Report  (1847),  P-  5- 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  65 

Increase  in  individual  salaries,  as  well  as  in  the  number  of  the 
force,  contributed  to  the  growth  of  police  exp>enditures  after  1849. 
In  1849  the  wages  of  the  constables  of  the  watch  were  raised  from 
$1.00  to  $1.25,  and  the  pay  of  the  men  was  increased  from  $0.90  to 
$1.00.^  In  the  eariy  fifties  the  pay  of  both  the  night  and  day 
police  was  raised  to  $2.00.  The  expenditure  for  police  had  risen 
by  1853  to  $1395391-  III  1854  the  consolidation  of  the  watch  and 
the  police  under  a  chief  of  police  carried  the  expenditures  to 
$173,895.2  Almost  as  great  an  increase  came  in  the  following 
year.  This  rise  was  due  partly  to  the  appointment  of  new  mem- 
bers, and  partly  to  the  erection  of  station  houses.' 

Police  expenditures  rose  slightly  during  the  remaining  years  of 
the  period.  The  department  was  now  adequate  for  the  needs  of 
the  city.  In  1856  the  police  force  consisted  of  246  men  or  one 
policeman  for  every  650  of  the  inhabitants.*  Police  expenditure 
in  the  years  1854  to  1857  constituted  7  per  cent  of  the  total  ex- 
penditures of  the  city.  The  per  capita  figure  for  this  same  period 
was  $1.24.  In  1858  the  uniforming  of  the  police  made  them 
decidedly  more  useful  to  the  public.  Many  protested,  however, 
that  such  livery  was  not  in  keeping  with  the  ideals  of  a  democra- 
tic people.' 

Fire.  With  the  prosperity  of  the  latter  forties  there  came  an 
increase  in  expenditures  for  fire  protection.  Expenditures  rose 
abruptly  from  $44,272  in  1844  to  $74,563  in  1845,  3-n  increase  due 
partly  to  the  erection  of  new  engine  houses  and  reservoirs,  and 
partly  to  an  increase  in  individual  salaries.  The  pay  of  the 
"  privates  "  was  raised  in  1845  from  $65.00  to  $80.00,^  to  be  fol- 
lowed in  185 1  by  a  still  further  increase  to  $100.' 

With  1848  there  came  a  pause  in  the  upward  movement  of 
expenditures.  The  introduction  of  water  in  1849  rnade  the  build- 
ing of  reservoirs  unnecessary.*  But  few  engine  houses  were 
constructed  during  the  next  four  years.  The  increase  in  the 
expenditure  of  the  fire  department  proper  from  $61,790  in  1850  to 

'  Auditor's  Report  (1849),  p.  67. 

*  Memorial  History,  iii,  p.  259;  Special  Laws,  ix,  p.  741  (May  21,  1853). 

*  See  Appendix,  p.  354.  •  Auditor's  Report  (1847),  P-  36- 

*  Auditor's  Report  (1855),  P-  '03-  ^  ^^w'-  (1851),  p.  33. 

*  Memorial  History,  iii,  p.  263.  •  Sec  .\ppenclix,  p.  356. 


66  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

$77,755  in  1851  was  due  to  an  appropriation  of  $15,700  for  a  new 
system  of  telegraphic  fire  alarms,^  This  device,  invented  by  Dr. 
William  F.  Channing,  a  citizen  of  Boston,  proved  from  the  very- 
first  its  great  usefulness.  In  March,  1855,  the  city  purchased  its 
first  steam  fire  engine  which  was  for  some  time  regarded  as  a 
failure.^  It  was  not  until  1858  that  the  auditor's  report  records 
the  purchase  of  two  more  engines,'  followed  in  1859  by  the  pur- 
chase of  four  at  a  cost  of  $10,500.* 

The  expenditures  of  the  department  increased  rapidly  toward 
the  end  of  the  fifties,  $132,267  being  spent  in  the  last  year  of  the 
period.  In  the  years  1854  to  1857  the  expenditures  for  fire  pro- 
tection constituted  3.7  per  cent  of  the  total  city  expenditures. 
The  per  capita  figure  was  $0.63. 

Institutions.  Expenditures  for  institutions  rose  steadily  from 
$80,515  in  1845  to  $248,496  in  1850  and,  after  a  few  years  of  rest, 
to  $303,475  in  1857  when  further  retrenchment  occurred.  In  the 
years  1854  to  1857  the  institutions  demanded  9  per  cent  of  the 
total  expenditures  of  the  city. 

Boston,  according  to  contemporaries,  was  as  early  as  1838 
spending  too  much  on  her  paupers.  The  system  of  disbursements 
by  overseers  was  one  cause  of  the  increasing  burden.  Another 
cause  was  the  fact,  mentioned  as  late  as  1859,  that  the  poor  laws 
of  Massachusetts  were  much  less  strict  than  those  of  the  other 
New  England  states.  Most  of  these  states  gave  no  support  to 
those  unable  to  claim  settlement  in  some  town  in  the  state.  Con- 
sequently, a  large  class  of  inefficient  persons  were  invited  to 
Massachusetts  by  a  law  which  recognized  these  homeless  people 
as  state  paupers.  Many  of  them  gained  settlement  in  Boston, 
thus  increasing  the  number  of  her  dependents.^ 

Still  another  cause,  more  important  in  this  period,  was  the 
increasing  number  of  foreign  poor,  chiefly  from  Ireland,  that  from 
the  thirties  onward  became  dependent  on  Boston.  The  serious- 
ness of  the  situation  was  pointed  out  as  early  as  1835  by  Mayor 
Lyman.     He  stated  that  in  1829,  of  the  total  number  of  inmates 

»  Auditor's  Report  (1851),  p.  32.  »  Ibid.  (1858),  p.  50. 

«  Ibid.  (1855),  p.  45.  *  Ibid.  (1859),  p.  58- 

'  City  Documents,  no.  27  (1859),  pp.  4,  5. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  67 

admitted  to  the  house  of  industry,  386  were  Americans  and  284, 
foreigners;  in  1834  but  340  were  Americans  and  613,  foreigners.^ 
The  situation  was  relieved  somewhat  by  the  enactment  of  the 
alien  passenger  laws. 

These  laws  could  not  seriously  check,  however,  the  extraordin- 
ary arrivals  during  the  last  of  the  forties,  particularly  during  the 
Irish  famine.  Shiploads  of  starving  people  came  to  Boston  in 
1847  ^^^  1848,  bringing  pestilence  from  crowded  vessels.  In  the 
months  of  April  and  May,  1847,  ^^ur  hundred  were  received  into 
the  house  of  industry.  When  that  was  filled  to  overflowing, 
temporary  quarters  were  erected  on  Deer  Island.^  While  it  is 
true  that  a  considerable  part  of  the  cost  of  housing  these  unfor- 
tunates was  repaid  by  the  state,  a  good  share  fell  upon  Boston. 
The  temporary  influx  led  to  the  expenditure  of  very  great  sums  in 
the  erection  of  larger  institutions,  appropriations  which  subse- 
quent events  did  not  entirely  justify.  In  1853,  out  of  1,300 
lodged  in  the  house  of  industry,  only  100  had  a  legal  residence  in 
Boston.^  With  the  fifties  the  tide  of  immigration  fortunately 
turned;  fewer  came  and  the  character  of  the  immigrants  was 
much  improved. 

The  history  of  the  institutions  during  the  period  is  one  of  mis- 
fortune. This  was  due  partly  to  causes  beyond  the  control  of  the 
city,  and  partly  to  the  failure  of  the  city  council  to  pursue  a  con- 
sistent plan.  By  1841  the  house  of  reformation  had  so  declined 
in  numbers,  owing  to  the  disinclination  of  the  courts  to  commit 
children  to  its  care,  that  it  was  combined  in  that  year  with  the 
house  of  industry.  Then,  after  a  time,  the  commitments  in- 
creased, making  a  readjustment  once  more  necessary.  The  over- 
crowded condition  of  the  house  of  industry  and  its  antiquated 
appointments  led  the  city  council  at  the  beginning  of  this  period 
to  consider  seriously  the  question  of  enlarging  the  plant.^  In 
1847,  before  anything  had  been  definitely  decided,  a  new  difiiculty 
appeared  in  the  declaration  of  independence  by  the  inhabitants  of 
South  Boston. 

'  Mayors*  Inaugurals,  i,  pp.  191,  192  (1835). 

*  Cily  Documents,  no.  17  (1848),  pp.  3-5. 

*  Mayors'  Inaugurals,  ii,  p.  30  (1853). 

*  City  Documrnls,  no.  19  (1846),  pp.  3,  4. 


68  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

In  a  memorial  to  the  city  council  the  people  of  South  Boston 
asserted  that  they  had  always  been  treated  as  a  dependency.^ 
That,  although  they  were  12,000  in  number  and  had  real  and  per- 
sonal property  amounting  to  six  millions  of  dollars,  their  wants 
received  no  attention.  That  after  their  annexation  in  1804 
Boston,  influenced  by  the  owners  of  land  on  the  "  Neck,"  who 
wanted  to  exclude  competition,  had  built  the  South  Boston 
bridge  so  far  up  the  channel  that  it  was  of  small  service  to  the 
people  of  the  annexed  territory.  It  was  not  until  1828  that  a 
bridge  was  built  where  it  was  needed.  Even  then  it  had  to  be 
erected  at  the  expense  of  proprietors  of  land  in  South  Boston  and 
presented  by  them  to  the  city.  This  improvement  had  much  to 
do  with  the  remarkable  growth  of  the  section  which  followed. 
At  present,  the  memorial  asserted,  South  Boston  was  very  much 
in  need  of  a  bridge  and  avenue  still  further  down  the  channel. 
They  complained  that  their  streets  remained  unaccepted  by  the 
city,  that  grades  had  not  been  established;  in  fact,  that  practi- 
cally nothing  had  been  spent  for  their  benefit.  But  the  grievance 
which  hurt  them  most  was  the  fact  that  their  abode  had  been 
treated  as  "  the  Botany  Bay  of  the  City,  into  which  could  be 
thrust  those  establishments  which  the  City  Fathers  would  con- 
sider nuisances  in  the  neighborhood  of  their  own  private  dwell- 
ings." 2  The  memorial  closed  with  a  threat  of  municipal  inde- 
pendence, if  their  wants  were  not  supplied.  What  interests  us 
most  in  this  connection  was  the  demand  that  the  city  institutions 
be  removed  to  "  one  of  the  islands  in  the  harbor."  ' 

That  the  memorial  was  largely  true  in  its  statements  was 
admitted  by  the  committee,  to  which  the  document  was  in- 
trusted.* Boston  hastened  to  conciliate  her  angry  citizens,  as  the 
appropriations  for  South  Boston  projects  during  the  next  few 
years  prove.  Commissioners  were  at  once  appointed  to  fix  the 
grades  of  the  streets;  ^  plans  were  made  for  establishing  a  new 
school  there;  ^  and  the  purchase  of  Washington  Heights,  to  be 
used  as  a  park,  was  recommended  by  a  committee  and  subse- 

*  This  memorial  is  found  in  City  Documents,  no.  18  (1847). 

2  City  Documents,  no.  18  (1847),  P-  3-  '  Ibid.  18  (1847),  p.  17. 

*  Ibid.,  no.  29  (1847).         '  Ibid.,  no.  42  (1847).         '  Ibid.,  no.  32  (1847). 


i84S-S9l        THE  BUILDING  OF  THE  WATERWORKS  69 

quently  carried  out  at  a  cost  of  $112,000.'  In  the  same  year  a 
committee  gave  great  satisfaction  to  the  inhabitants  of  South 
Boston  by  advising  the  city  council  to  transfer  the  house  of  in- 
dustry to  Deer  Island. ^ 

The  new  almshouse  on  the  island  was  not  authorized  until 
July,  1849.'  I^  ^^  meantime,  coimter  proposals  for  enlarging 
the  South  Boston  plant  were  discussed.  Many  thought  too  much 
had  been  spent  there  already  to  warrant  its  abandonment. 
From  1840  to  1846  hospitals  had  been  erected  at  South  Boston 
for  the  houses  of  correction  and  industry;  in  1846  $21,432  was 
spent  in  enlarging  the  lunatic  hospital.  It  was  feared  that  the 
land,  made  vacant  by  the  removal  of  the  institutions,  could  not 
be  advantageously  sold.  But  the  many  opponents  of  the  project 
were  unable  to  prevent  its  inception. 

The  new  almshouse,  a  large  brick  structure,  was  erected  during 
the  years  1849  to  1852  at  a  cost  of  $184,000.*  The  inmates  of  the 
old  building  at  South  Boston  were  then  removed  to  the  new  home 
on  the  island.  This  at  first  sheltered  1300  persons.*  But  its 
prosperity  was  short-lived,  for  in  1854  the  state  began  to  care  for 
her  own  paupers.  The  removal  of  the  larger  part  of  its  inmates, 
for  all  but  a  very  few  were  state  paupers,  was  a  great  blow  to  the 
house  of  industry.  Presently,  Boston  found  her  large,  well- 
equipped  building  practically  without  tenants. 

To  meet  this  situation  the  city  coimcil  at  first  decided  to  make 
over  the  structure  for  a  house  of  correction.  Large  sums  were, 
accordingly,  expended  during  1855  and  1856  in  refitting  it  for  that 
purpose.  The  paupers  were  removed  to  inadequate  wooden 
buildings  on  the  island.  But  in  1856  indecision  again  appeared, 
when  over  $3,000  was  sp>ent  on  a  workshop  for  the  house  of  cor- 
rection at  South  Boston.  This  determination  to  enlarge  the 
South  Boston  plant  meant  the  abandonment  of  the  scheme  for 
utilizing  the  new  almshouse.' 

The  desire  to  make  some  use  of  the  new  house  of  industry, 
which,  if  left  to  itself,  would,  in  its  unsheltered  situation,  have 

*  City  Documents,  no.  29  (1847).  *  Auditor's  Report  (1851),  p.  147. 

*  Ibid.,  no.  39  (1847).  •  Mayors'  Inaugurals,  ii,  p.  30  (1853). 

*  Ibid.,  no.  70  (1851),  pp.  4,  5.  •  City  Documents,  no.  27  (1857),  p.  6. 


70  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

fast  succumbed  to  the  elements,  led  Mayor  Rice  to  recommend  a 
further  plan.  In  his  inaugural  for  1857  he  advised  fitting  up  the 
wings  of  the  building  for  the  reception  of  the  paupers  and  of  the 
inmates  of  the  house  of  reformation.  For  the  sake  of  economy, 
he  also  recommended  placing  these  institutions,  as  well  as  the 
house  of  correction  and  the  lunatic  hospital,  under  one  manage- 
ment.^ The  Mayor's  plans  met  the  approval  of  the  city  council. 
In  the  same  year  an  act  was  secured,  giving  the  council  power  to 
elect  annually  twelve  men  as  directors  of  the  department  of 
institutions.^  In  1858  the  house  of  reformation  and  the  house  of 
industry  were  both  brought  under  the  same  roof  on  Deer  Island. 
The  old  home  of  the  former  was  sold,  and  the  land  was  placed  in 
the  hands  of  the  land  commissioners.'  Thus  the  period  closed 
with  the  promise  of  greater  efficiency  in  the  department. 

Beginning  with  1855,  items  appear  regularly  in  the  miscel- 
laneous column.  These  record  the  purchase  of  a  harbor  steamer 
in  1855  to  be  used  by  the  Deer  Island  establishment  in  place  of  the 
former  sailboat,  and  include  its  annual  cost  to  the  city.  The 
extraordinary  figure  for  1857  tells  of  an  unsuccessful  attempt  to 
establish  a  city  hospital.  This  project,  first  seriously  advocated 
during  the  last  visitation  of  the  cholera  in  1849,  was  adopted  by 
the  city  council  in  1857  ^^^  $45,000  appropriated  for  the  purchase 
of  the  newly  erected  Boston  Lying-in  Hospital.*  But  the  opposi- 
tion of  owners  of  property  in  the  neighborhood  frustrated  its 
opening,  and  caused  the  city  to  re-sell  the  property. 

Public  Grounds.  Expenditures  for  parks  and  public  grounds 
assimied  greater  importance  during  this  period.  From  an  aver- 
age expenditure  of  $4,028  in  the  years  1840  to  1843,  only  0.6  per 
cent  of  the  total  expenditures  of  the  city,  they  rose  to  $38,275  in 
the  period  1854  to  1857,  or  1.4  per  cent  of  the  city's  expenditures. 
The  increase  in  per  capita  figures  was  from  $0.04  in  the  former 
period  to  $0.24  in  the  latter. 

The  rise  in  expenditures  for  parks  began  almost  with  the  open- 
ing of  the  new  period.      Considerable  impetus  was  given  the 

*  Mayors'  Inaugurals,  ii,  p.  136  (1857).      *  Special  Laws,x,p.647  (ch.3S  of  1857). 
'  Mayors*  Inaugurals,  ii,  p.  172  (1859). 

*  City  Documents,  no.  67  (i860),  pp.  3,  4;  Special  Laws,  x,  p.  820  (ch.  113  of 
1858). 


1845-59I        THE  BUILDING  OF  THE  WATERWORKS  7 1 

movement  by  Mayor  Josiah  Quincy,  Jr.  In  his  inaugural  of 
1847  he  emphasized  the  importance  of  parks,  urging  the  city 
council  to  cooperate  with  private  citizens  in  ornamenting  the 
public  squares.^  The  result  of  his  appeal  is  seen  in  the  Uttle  green 
squares,  which  one  comes  upon  so  frequently  in  the  old  residence 
sections  of  the  city.  In  1847  an  expenditure  of  $112,000  was 
made  for  the  purchase  of  Dorchester  Heights,  in  South  Boston,  to 
be  used  partly  as  a  park,  and  partly  as  a  site  for  a  distributing 
reservoir  of  the  new  water  system.'^  Much  larger  sums  were  now 
spent  annually  on  the  Common,  the  average  for  the  remainder  of 
the  period  being  about  $20,000.  The  extraordinary  figure  for 
1857  is  due  to  the  purchase  for  $35,000  of  a  tract  of  land  outside 
the  city  limits  to  be  used  as  a  cemetery. 

The  course  of  events,  which  led  to  the  laying  out  of  a  park  on 
the  flats  west  of  the  Common,  introduces  us  to  the  subject  of  the 
Back  Bay  improvement.  At  the  close  of  the  period  this  problem 
was  beginning  to  affect  the  financial  policy  of  Boston.  The  terri- 
tory between  the  Common  and  the  town  of  Brookline  was 
originally  a  stretch  of  marsh  land,  seven  or  eight  hundred  acres  in 
all,  covered  by  water  at  high  tide  and  cut  by  channels  at  low  tide.' 
In  1814  a  company  known  as  the  Boston  and  Roxbury  Mill  Cor- 
poration had  been  chartered  to  improve  the  Back  Bay.  It  built 
two  causeways,  one  westward,  the  present  Beacon  Street,  then  a 
toll  road,  and  one  southward  from  this  first  causeway  to  Roxbury. 
The  latter  dam  divided  the  Back  Bay  into  two  basins,  the  "  full  " 
or  western  one  emptying  into  the  eastern  or  "  receiving  "  basin, 
and  allowing  the  construction  of  tide  mills  along  the  causeway. 
In  1824  a  second  company,  the  Boston  Water  Power  Company, 
received  a  charter,  and  by  1832  had  acquired  all  the  real  estate 
and  privileges  of  the  Boston  and  Roxbury  Company  south  of  the 
Beacon  Street  Causeway.  In  1827  the  city  had  entered  into  an 
agreement  with  the  Water  Power  Company,  ceding  to  it  about 
one  hundred  acres  in  the  Back  Bay  in  return  for  the  privilege  of 
draining  into  the  receiving  basin.*     The  Water  Power  Company 

*  Mayors*  Inaugurals,  i,  p.  349  (1847). 

*  Auditor's  Report  (1847),  pp.  6  and  55. 
»  Senate  Documents,  no.  45  (1852). 

*  Mayors'  Inaugurals,  ii,  pp.  IJ9-134  (1837). 


72  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

agreed  to  keep  the  water  in  the  basin  always  below  a  certain  level, 
a  level  necessary  for  the  working  of  the  tide  mill. 

But  the  use  of  tide  power  proved  unprofitable,  and  by  the  end 
of  the  forties  the  company  had  become  very  negligent  in  keeping 
the  water  below  the  prescribed  level.  As  a  result,  the  receiving 
basin  became  an  abiding  place  for  the  sewage  of  a  rapidly  growing 
district,  a  situation  menacing  to  the  health  of  the  city.  More- 
over, the  grade  of  the  city  lands  on  the  Neck  had  been  estab- 
lished in  relation  to  this  false  level.  Fortunately  for  Boston, 
however,  the  increasing  value  of  land  finally  induced  the  Water 
Power  Company  to  fill  in  the  Back  Bay. 

By  the  ordinance  of  164 1,  the  right  of  individuals  to  shore  land 
extended  to  the  low  tide  level,  provided  the  uncovered  strip  was 
not  over  one  hundred  rods  in  extent.^  All  below  that,  "  the  soil 
of  the  sea,"  belonged  to  the  commonwealth,  Down  to  the  forties, 
the  state  had  been  very  liberal  in  granting  to  Boston  and  to 
individuals  the  right  of  encroachment  on  the  harbor.  In  this 
period,  however,  a  conservative  attitude  was  adopted.  The 
commonwealth  wished  to  keep  its  title  to  lands,  rapidly  becom- 
ing valuable.  It  also  feared  that  unrestricted  filling  in  would  in 
time  so  diminish  the  daily  flow  of  water  as  to  endanger  the  ship 
channels.  Consequently,  in  1852  the  commonwealth  asserted  its 
title  to  all  lands  in  the  Back  Bay,  "  below  the  ordinary  line  of 
riparian  ownership."  ^  It  then  proceeded  to  adjust  the  various 
conflicting  interests  in  the  territory,  preliminary  to  carrying 
through  a  scheme  for  its  improvement. 

In  1856,  the  Boston  Water  Power  Company  was  converted  by 
the  legislature  into  a  land  company,  and  made  a  partner  by  the 
commonwealth  in  the  great  undertaking  of  filling  in  the  Back 
Bay.^  Vigorous  pressing  of  its  demands  finally  secured  for  the 
city  a  recognition  of  its  claims.  By  an  indenture  of  December 
II,  1856,  made  between  the  state,  the  Water  Power  Company  and 
the  city  of  Boston,  the  commonwealth  agreed  to  cede  to  the  city  a 
strip  of  land  west  of  the  old  Ropewalk  estate  at  the  bottom  of  the 

*  Senate  Documents,  no.  45  (1852),  p.  21. 

'  Special  Laws,  ix,  p.  538  (ch.  253  of  1852). 

*  Mayors'  Inaugurals,  ii,  p.  131  (1857). 


I84S-S9]        THE  BUILDING  OF  THE  WATERWORKS  73 

Common  and  to  build  a  main  sewer  across  the  Back  Bay  lands  to 
the  Charles  River.  Boston,  in  turn,  promised  to  share  with  the 
conmionwealth  the  cost  of  constructing  an  avenue  eighty  feet 
wide  from  Beacon  to  Boylston  Street,  the  present  Arlington 
Street.^  A  subsequent  act  provided  that  no  buildings  should 
be  "  erected  between  Arlington  and  Charles  Streets,  except  such 
as  are  expedient  for  horticultural  purposes:  provided,  that 
nothing  herein  contained  shall  render  it  unlawful  to  erect  a  city 
hall  on  the  Public  Garden."  ^  Thus  the  Public  Garden  came  into 
existence. 

Streets.  Expenditure  for  streets  and  kindred  objects  was  the 
first  to  respond  to  the  wave  of  prosperity  in  the  forties.  From 
$173,186  in  1844,  the  last  year  of  retrenchment,  it  rose  to  $277,218 
in  1845  and  $590,850  in  1848.^  This  point  was  not  reached  again 
until  the  next  period  of  expansion,  which  carried  expenditure  for 
streets  to  $709,568  in  1855  and  $1,324,591  in  1857.  In  the  period 
1854  to  1857  this  branch  constituted  33.8  per  cent  of  the  city's 
expenditures,  a  per  capita  expenditure  of  $5.71. 

Streets  Proper.  After  the  rest  in  the  early  forties  there  began 
in  1845  a  very  decided  movement  for  the  widening  and  extension 
of  streets.  This,  accompanied  by  like  activity  in  the  paving 
department,  raised  expenditures  from  $95,840  in  1844  to  $364,- 
567  in  1848.  The  very  rapid  growth  of  the  city  at  this  time  and 
the  consequent  increase  in  real  estate  values  made  the  widening 
of  a  street  an  expensive  undertaking.  If  Boston  had  enjoyed 
during  this  period  the  privilege  of  levying  special  assessments,  a 
very  large  burden  would  have  been  avoided  by  the  city,  and  her 
streets  today  would  be  in  much  more  satisfactory  condition.  The 
gravity  of  the  situation  was  especially  realized  during  the  admin- 
istration of  Josiah  Quincy,  Jr.,  and  an  appeal  was  made  to  the 
legislature  in  1846  for  the  power  of  assessment.*  The  bill  was 
defeated,  however,  according  to  the  committee  of  finance,  "  by 
the  exertions  of  interested  men,  and  by  the  opposition  of  some  of 
the  representatives  of  the  City."  ' 

*  City  Documents,  no.  59  (1857).         *  Special  Laws,  x,  p.  917  (ch.  210  of  1859). 

*  See  Appendix,  p.  360.  *  Mayors'  Inaugurals,  \,  p.  324  (1846). 

*  City  Documents,  no.  15  (1846),  p.  6. 


74  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

The  system  of  purchase,  besides  being  at  the  best  very  expen- 
sive, gave  an  excellent  chance  for  the  wasteful  use  of  the  city's 
money.  Mayor  Lincoln,  in  his  inaugural  of  1859,  referred  to  the 
fact  as  common  knowledge  that  interested  individuals  had  often 
advocated  improvements  which  did  little  public  good  but  raised 
the  value  of  particular  estates  at  public  expense.^  Almost  four 
millions  were  spent  in  widening  and  extending  streets  during  the 
first  two  periods,  $1,231,654  from  1822  to  1844  and  $2,556,433 
from  1845  to  1859.  A  large  part  of  this  expenditure  was  met  by 
loans.  A  consideration  of  these  figures  makes  it  plain  how  serious 
a  matter  to  Boston  was  the  lack  of  power  to  levy  special  assess- 
ments for  street  widening. 

To  the  conservative  mind  of  Mayor  Bigelow,  the  streets  were 
wide  enough  for  all  reasonable  needs.  In  his  inaugural  of  1849 
he  recommended  omitting  the  usual  annual  appropriation  for  the 
widening  and  extending  of  streets.  In  his  opinion  a  vigorous 
enforcement  of  the  law  against  obstructing  the  streets  would 
gain  the  desired  end  without  expense.  He  cited  the  successful 
use  of  this  method  by  the  city  of  London.^  That  the  Mayor's 
ideas  prevailed,  is  seen  by  the  fall  in  expenditures  for  widening 
from  $198,317  in  1848  to  only  $28,414  in  1850.  Expenditure  for 
paving  did  not  respond  to  the  demand  for  retrenchment.  As  an 
ordinary  expenditure,  it  was  rapidly  becoming  more  important  in 
the  long  run  than  the  fluctuating  expenditure  for  widening  and 
extending. 

The  last  period  of  advance  in  street  expenditure  began  with 
1854  and  lasted  until  1858  when  the  upward  movement  was 
checked  by  Mayor  Lincoln.^  The  total  figures  rose  from  $290,- 
173  in  1854  to  $650,890  in  1857. 

Lighting.  The  rapid  growth  of  the  city  demanded  better 
illumination  of  the  old  streets  and  the  installation  of  the  service 
in  the  new.  Expenditures  rose  from  $26,232  in  1845  to  $49,397 
in  1848  and  $136,121  in  1859. 

That  the  new  lights  were  largely  gas  lamps,  is  seen  from  the  rise 
in  expenditure  for  new  gas  fixtures  from  $639  in  1844  to  $18,932 

^  Mayors'  Inaugurals,  ii,  p.  180  (1859).  '  Ibid.,  ii,  p.  201  (i860). 

'  Ibid.,  i,  p.  378  (1849). 


1 845-591        THE  BUILDING  OF  THE  WATERWORKS  75 

in  1853.  The  supplanting  of  oil  by  gas  was  accomplished  princi- 
pally in  the  years  185 1  to  1853.  Of  the  2514  lamps  in  use  in 
December,  1851,  1198  were  gas  and  1316  oil;  whereas,  of  the 
3042  in  use  two  years  later,  2cx)2  were  gas  and  only  1040  oil.^ 

The  gas  for  street  lighting  was  furnished  by  a  company  or- 
ganized in  1823.2  At  the  time  of  the  great  street  improvements  in 
1847,  Mayor  Quincy  called  the  attention  of  the  council  to  the 
question  of  municipal  ownership.  He  stated  that  the  monopoly 
had  been  conducted  "  in  a  manner  entirely  satisfactory  to  the 
public,"  the  only  objection  being  the  partial  giving  up  by  the 
city  of  its  control  of  the  streets.  The  mayor  made  no  recommen- 
dation beyond  that  of  advising  a  settlement  of  the  matter  before 
the  completion  of  the  proposed  improvements.'  The  city  council, 
however,  was  content  to  let  rest  the  question  of  municipal  owner- 
ship of  gas. 

Sewers.  Expenditure  for  sewers  rose  from  $8,774  in  1844  to 
$40,487  in  1859.  The  land  improvements  of  the  latter  forties 
demanded  the  construction  of  sewers  on  a  much  larger  scale. 

The  providing  of  adequate  sewerage  for  the  Neck  presented  a 
serious  problem.  The  receiving  basin  of  Back  Bay  could  no 
longer  be  used  as  a  cess-pool.  After  much  deliberation  the  con- 
struction of  a  large  sewer  entering  South  Bay  at  Dover  Street  was 
determined  upon.  This  was  built  in  the  years  1850  to  1852,  but 
proved  inadequate.  The  low  level  of  the  territory  served  allowed 
discharge  into  the  harbor  for  only  a  few  hours  a  day.  In  time  of 
heavy  rain  the  water  would  back  up  into  the  cellars.  Recourse 
was  then  had  to  the  construction  of  an  additional  sewer  on 
Dedham  Street  in  1857,  but  this  gave  no  relief.*  Then  it  was 
realized  that  but  one  course  remained,  and  that  was  to  raise  the 
territory  to  a  level  sufficient  to  allow  continuous  drainage.*  The 
consideration  of  plans  for  this  stupendous  undertaking  absorbed 
the  city  council  at  the  end  of  this  period. 

The  increase  in  the  mortality  at  this  time  led  the  city  physician 
to  condemn  the  sewer  system.     He  recommended  control  by  the 

*  Mayors'  Inaugurals,  ii,  p.  44  (1853),  Farewell  Address. 

'  Special  Laws,  vi,  p.  31  (ch.  41  of  1822).     *  City  Documents,  no.  64  (1858). 

*  Mayors'  Inaugurals,  i,  p.  341  (1847).      •  Mayors'  Inaugurals,  ii,  p.  182  (1859). 


76  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

city  of  absolutely  all  drains.  Some  private  ones  still  existed.  He 
also  objected  to  the  emptying  of  certain  sewers  into  shoal  waters 
in  the  vicinity  of  the  docks.^ 

Bridges.  Throughout  the  greater  part  of  the  period  appro- 
priations were  made  solely  for  the  care  and  repair  of  the  few  small 
bridges  owned  by  the  city.  In  1856,  however,  the  construction 
of  the  Albany  Street  Bridge  to  South  Boston  was  begun.  This 
cost  about  $80,000.  Other  extraordinary  expenditures  fol- 
lowed: $56,716  for  the  purchase  of  the  East  Boston  Free  Bridge,^ 
and  $40,808  for  the  acquisition  of  the  North  Free  Bridge. 

Ferries.  The  docks  and  approaches  of  the  People's  Ferry 
Company  and  the  East  Boston  Ferry  Company  were  acquired  by 
the  city  in  1858  and  1859,  respectively.  The  sum  of  $125,000  was 
paid  in  each  case.'  Both  companies  operated  ferries  between 
East  Boston  and  the  city  proper.  These  payments  were  really 
subsidies  to  the  companies  which  had  found  it  impossible  without 
charging  high  tolls  to  make  the  returns  allowed  by  their  charters. 
The  petition  for  low  rates,  made  on  behalf  of  the  20,000  inhabi- 
tants of  East  Boston,  could  not  be  ignored."*  After  several  years 
of  negotiation,  the  companies  finally  agreed  to  accept  a  schedule 
fixed  by  the  board  of  aldermen,  if  in  return  the  city  would  pur- 
chase their  wharves  and  approaches.^  These,  purchased  at  a 
figure  considerably  below  their  original  cost,  were  leased  to  the 
companies  for  a  nominal  sum,  on  condition  that  they  keep  them 
in  repair.  To  this  limited  extent  Boston  was  forced  into  the 
ownership  of  two  ferries  at  the  end  of  the  second  period. 

Health.  Expenditures  for  public  health  rose  from  $33,807  in 
1844  to  $140,288  in  1859.  In  1847  the  control  of  the  department, 
placed  by  the  charter  in  the  city  coimcil,  was  transferred  to  the 
board  of  mayor  and  aldermen.^ 

Public  Lands.  By  1845,  the  increasing  demand  for  lands  on  the 
Neck  and  the  lack  of  improved  land  made  apparent  the  necessity 

^  Cily  Documents,  no.  9  (1859),  pp.  6-8;  Auditor's  Report  (1859),  PP-  282,  283. 

*  Special  Laws,  x,  p.  524  (ch.  109  of  1856). 

*  Auditor's  Report  (1858),  p.  104. 

*  City  Documents,  no.  68  (1857);  ibid.,  no.  83  (i860). 
«  Auditor's  Report  (1858),  p.  104. 

*  Special  Laws,  viii,  p.  798  (ch.  229  of  1847). 


i845-S9l        THE  BUILDING  OF  TEE  WATERWORKS  77 

of  large  expenditure.  In  his  inaugural  of  1847,  Mayor  Quincy 
emphasized  the  need  of  putting  all  lands  on  the  market  in  a 
finished  condition,  referring  to  the  short-sighted  policy  formerly 
pursued  by  the  city  of  selling  the  lands  unimproved,  and  then 
being  obliged  to  grade  them  afterwards  at  public  expense.^  In 
1846,  the  city  council  purchased  for  $23,936  two  hundred  thirty- 
seven  thousand  feet  of  marsh  land  to  the  east  of  the  Neck, 
bordering  South  Bay.'^  It  then  proceeded  to  build  a  sea  wall, 
and  in  1848  contracted  with  a  Mr.  Evans  for  the  filling  in  of  these 
and  other  adjacent  lands.  Changes  in  the  plans  from  time  to 
time  necessitated  the  cancelling  of  old  contracts  and  the  making 
of  new  ones,  calling  for  more  extensive  improvements  than  those 
first  contemplated  by  the  council.'  Thus,  in  1859  the  faulty 
construction  of  the  sea  wall  rendered  necessary  the  drawing  up  of 
a  final  contract  for  the  completion  of  the  work.*  The  expenditure 
for  this  undertaking  greatly  exceeded  the  original  estimates,  being 
a  little  over  a  million  dollars.  The  land  commissioners  in  1854 
estimated  that  the  addition  of  interest  on  this  sum  would  result 
in  a  loss  to  the  city,  when  the  land  would  be  ready  for  market,  of 
$200,000.^ 

About  $600,000  additional  was  spent  during  this  period  in  grad- 
ing lands  and  laying  out  streets  on  the  Neck.  The  cost  of  this 
work  was  considerably  increased  by  an  order  of  the  board  of 
mayor  and  aldermen  in  November,  1850,  requiring  all  streets 
hereafter  made  to  be  raised  to  a  grade  not  less  than  fifteen  feet 
above  low  water  mark.* 

The  legislative  commission  of  1850,  which  advised  the  state  to 
give  up  more  flats  to  the  city,  considered  the  filling  in  of  South 
Bay  a  mistake.^  In  1847  the  city  had  asked  in  vain  for  title  to  the 
flats  lying  between  South  Boston  and  the  harbor,  later  filled  in  by 
the  commonwealth.     The  commissioners  believed  that  the  city 

*  Mayors^  Inaugurals,  i,  p.  340  (1847). 

*  Auditor's  Report  (1846),  p.  36. 

*  City  Documents,  no.  82  (1857). 

*  Mayors'  Inaugurals,  ii,  p.  203  (i860). 

*  City  Documents,  no.  77  (1854). 

*  Ibid.,  no.  47  (1851),  p.  4. 

^  Senate  Documents,  no.  3  (1850),  pp.  46,  47. 


78  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

was  very  short-sighted  in  pursuing  a  policy  which  demanded  land 
at  the  risk  of  losing  her  harbor. 

Library.  The  establishment  of  a  public  library  dates  from 
1852,  a  board  of  trustees  having  been  constituted  in  May  of  that 
year  for  the  management  of  the  institution.^  Donations  of  books 
and  money  for  this  object  had  been  received  for  the  past  two 
years,  the  largest  gift  being  fifty  thousand  dollars  from  Mr. 
Joshua  Bates  of  London  who  began  his  business  life  in  Boston. 
The  donation  of  Mr.  Bates  was  to  be  used  in  the  purchase  of 
books,  and  was  given  on  condition  that  the  city  should  erect  an 
adequate  library  building.  The  city  council,  accordingly,  voted 
to  build  a  suitable  structure.  It  obtained  permission  of  Mr. 
Bates  to  fund  his  donation,  devoting  the  income  alone  to  the 
purchase  of  books.  Meanwhile,  a  temporary  home  was  found  for 
the  public  library  in  the  Mason  Street  schoolhouse.^ 

Authority  to  spend  money  for  a  public  library  was  given  to 
towns  and  cities  by  a  general  act  of  May  24,  185 1  (Chapter  305). 
This  law  provided  that  a  town  or  city  might  appropriate  for  the 
foundation  of  a  library  "  a  sum  not  exceeding  one  dollar  for  each 
of  its  ratable  polls."  Annually  thereafter,  "  for  the  maintenance 
and  increase  "  the  appropriation  could  not  exceed  twenty-five 
cents  for  each  poll.  In  1853,  however,  a  special  act  gave  Boston 
power  to  make  more  liberal  appropriations.'  The  building, 
which  was  erected  in  the  years  1855  to  1857,  cost  $363,000.  This 
sum  included  $72,888  paid  for  the  lot  in  1853.^  The  ordinary 
expenditures  of  the  library  were  from  twenty  to  thirty  thousand 
dollars  annually. 

Schools.  The  rapid  increase  in  population  in  the  forties  made 
necessary  larger  expenditures  for  schools.  The  expenditures  of 
the  department  rose  from  $211,238  in  1844  to  $325,913  in  1850 
and  $519,031  in  1859.  There  was  a  decline  in  relative  import- 
ance, however,  from  26  per  cent  of  the  total  expenditures  of  the 
city  for  the  period  1840  to  1843  to  14  per  cent  in  the  years  1854  to 
1857.  The  per  capita  figures  increased  meanwhile  from  $1.60  to 
$2.39. 

*  Mayors*  Inaugurals,  ii,  p.  27  (1853).        *  City  Documents,  no.  73  (1853),  p.  4. 
'  Special  Laws,  vs.,^.$2)J^  (ch,38of  1853).     *  Auditor's  Report  (1857),  p.  6. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  79 

The  building  of  new  schoolhouses  both  for  the  primary  and  the 
higher  schools  required  large  expenditures.  The  record  figure  for 
this  object  was  reached  at  $192,539  in  1847.^ 

During  Mayor  Quincy's  term  larger  school  buildings  were 
erected  and  women  came  to  be  more  generally  employed  as 
teachers.^  A  reaction  foUowed  his  very  hberal  policy  in  school- 
house  construction.  Mayor  Bigelow,  in  his  inaugural  of  1849, 
lamented  the  extraordinary  cost  of  some  of  the  new  buildings, 
remarking  that  "  the  splendor  of  the  edifice  is  no  guarantee  for  the 
education  of  the  pupil."  '  The  folly  of  much  of  this  expenditure 
was  seen  still  clearer  a  few  years  later  when  the  movement  of 
population  away  from  the  older  residence  section  left  the  school- 
houses  in  these  neighborhoods  with  but  few  pupils.  Mayor 
Smith,  in  1855,  stated  that  these  buildings  were  being  sold  at  half 
the  original  cost.  From  this  unfortunate  circumstance  he  very 
naturally  drew  an  argument  for  cheaper  schoolhouses.^ 

The  sudden  jump  in  the  salaries  of  primary  teachers  from 
$42,028  in  1845  to  $61,887  in  1846  tells  of  an  advance  in  their  pay 
from  $250  to  $325.^  In  1853  a  committee  recommended  an 
increase  in  the  pay  of  teachers  to  keep  pace  with  an  advance  in 
the  cost  of  living,  which  was  estimated  as  25  per  cent  higher  than 
it  was  in  1840.  The  report  stated  that  many  of  the  teachers  were 
still  receiving  the  same  salary  they  had  obtained  sixteen  years  ago. 
Meanwhile,  in  the  last  seven  years,  the  salaries  of  teachers 
throughout  the  state  had  risen  17  per  cent  and  those  of  officers  in 
other  departments  of  the  city,  34  per  cent.*  The  result  of  their 
recommendation  is  seen  in  the  rise  of  the  salaries  for  the  grammar 
school  teachers  from  $129,166  in  1853  to  $147,022  in  1854. 
Finally,  in  1857,  the  care  of  the  primary  rooms  having  been 
assumed  by  the  city  the  previous  year,  a  sliding  scale  was  adopted 
for  the  pay  of  the  teachers  in  this  department.  Salaries  were  to 
increase  from  $300  the  first  year  at  the  rate  of  $50  a  year  up  to 
the  maximum  of  $450.^  The  rate  of  increase  in  the  better-paid 
positions  in  the  grammar  and  Latin  schools  was  not  as  great. 

'  Sec  Appendix,  p.  364  for  detailed  figures. 

*  Memorial  History,  iii,  p.  254.  *  Auditor's  Report  (1845),  P-  47- 

*  Mayors'  Inaugurals,  \,i>.i(ig  (1849).  •  City  Documents,  no.  54  (1853). 

*  Ibid.,  ii,p.  86  (1855).  ^  Auditor's  Report  (1857),  p.  83. 


8o  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

The  charter  of  1854  abolished  the  old  primary  school  committee 
and  placed  the  entire  management  of  the  school  system  in  the 
hands  of  a  new  committee.  This  was  made  up  of  the  mayor,  the 
president  of  the  common  council  and  six  citizens  elected  from 
each  ward,  seventy-four  members  in  all.  The  elected  members 
were  to  hold  office  for  three  years,  instead  of  one  as  formerly,  the 
first  departure  from  the  ancient  democratic  principle  of  annual 
election.^ 

Water.  In  1846  the  city  took  up  the  task  of  supplying  her 
citizens  with  water.  The  expenditure  of  five  millions  of  dollars 
for  this  purpose  at  a  time  when  the  ordinary  expenditure  of  the 
city  was  from  a  million  to  a  million  and  a  half  a  year,  represented 
a  very  great  undertaking  for  Boston.  The  annual  charge  for  the 
running  of  the  water  department,  including  interest  on  the  water 
debt,  averaged  in  the  years  1854  to  1857  $351,327,  or  13  per  cent 
of  the  total  municipal  expenditure.  It  should  be  remembered 
that  these  are  figures  for  gross  expenditure,  the  department  being 
a  source  of  income  to  the  city. 

Agitation  for  city  water  began  as  early  as  1825.  In  that  year  a 
committee  was  appointed  to  investigate  the  "  practicability, 
expense  and  expediency  of  supplying  the  city  with  good,  whole- 
some, and  soft  water."  Its  report  acknowledged  the  practica- 
bility and  expediency  of  the  scheme,  but  doubted  the  wisdom  of 
the  city's  incurring  the  necessary  expenditure.^  On  its  recom- 
mendation, however,  a  commissioner  was  appointed,  Professor 
Daniel  Treadwell,  who  reported  in  favor  of  two  places,  the  Charles 
River  above  the  falls  at  Watertown  and  Spot  Pond  in  Stoneham, 
estimating  the  cost  of  procuring  water  from  either  source  at  six  or 
seven  hundred  thousand  dollars.  Mayor  Quincy,  influenced  by 
the  experience  of  Philadelphia,  was  very  much  in  favor  of  munici- 
pal ownership,  and  persuaded  the  city  council  to  withhold  its 
consent  to  the  introduction  of  water  by  a  group  of  capitalists,  who 
stood  ready  to  undertake  the  venture.  The  Mayor  went  as  far 
as  to  secure  options  on  the  purchase  of  water  rights  both  on  the 
Charles  and  Neponset  Rivers.    But  public  sentiment  was  against 

^  ^TT&t,  Constitutional  History,  p.  114. 
^  Quincy,  Municipal  History,  p.  176. 


1845-59]        THE  BUILDING  OP  THE  WATERWORKS  8 1 

further  increase  of  the  city  debt.^  It  had  been  hard  enough  for 
Mayor  Quincy  to  secure  the  consent  of  the  citizens  to  the  great 
market  extension.  Approval  of  this  second  piece  of  extrava- 
gance was  not  to  be  hoped  for. 

In  the  inaugural  of  Mayor  Otis  in  1829,2  and  again  in  the  ad- 
dress of  Theodore  Lyman,  Jr.,  in  1835  the  introduction  of  city 
water  was  strongly  urged.'  Mayor  Lyman  succeeded  in  obtain- 
ing the  appointment  of  a  committee,  under  whose  direction 
Colonel  Loammi  Baldwin  made  the  second  survey.  His  report 
favored  the  use  of  Long  Pond  in  Natick,  the  present  Cochituate 
Lake,  estimating  the  cost  of  obtaining  the  supply  at  $750,000.* 
This  survey  marks  the  beginning  of  a  discussion  of  the  subject, 
which  continued  with  but  little  interruption  for  twelve  years.  In 
1837  a  commission  was  appointed  to  make  further  investigations, 
two  commissioners,  Daniel  Treadwell  and  Nathan  Hale,  urging 
the  adoption  of  Spot  and  Mystic  Ponds,  while  the  third  member 
of  this  body,  James  F.  Baldwin,  strongly  favored  the  use  of  Long 
Pond.'  But  just  at  the  time  when  the  adoption  of  the  scheme 
seemed  most  likely,  the  panic  of  1837  occurred,  making  it  "  in- 
expedient to  adopt  any  measures  at  the  present  time  for  raising 
funds  "  for  water.*  The  following  year  a  committee  urged  the 
beginning  of  the  work  on  the  ground  that  the  financial  embar- 
rassments were  temporary  evils,  and  that,  moreover,  the  demand 
for  workmen  would  furnish  "  means  of  alleviating  the  distresses 
of  those  who  depend  upon  labor  for  support."  '  The  opinion  of 
the  committee  prevailed,  and  the  council  instructed  the  mayor  to 
apply  to  the  legislature  for  the  necessary  powers.  No  action  was 
taken,  however,  by  the  legislature  of  that  year.^ 

The  sentiment  of  the  community  was  against  the  commence- 
ment of  the  work.  It  was  felt  that  the  size  of  the  debt  and  the 
uncertainty  as  to  the  city's  credit  did  not  warrant  such  great 
expenditure  at  this  time."  The  election  of  Mayor  Chapman  in 
1840  was  an  outcome  of  the  popular  demand  for  retrenchment. 

*  Quincy,  Municipal  IJistory,  p.  198.  •  Ibid.,  no,  g  (1837),  p.  10. 

*  Mayors' Inaugurals,i, p.  12$  (1829).  ^  Ibid.,  no.  4  (1838),  p.  7. 

*  Ibid.,  p.  202  (183s).  *  Mayors'  Inaugurals,  i,  p.  232  (1839). 

*  City  Documents,  no.  12  (1834).  •  Ibid.,  p.  250  (1840). 

*  Ibid.,  no.  24  (1837). 


82  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

But  in  1844,  with  the  finances  of  the  city  on  a  better  basis,  the 
city  council  once  more  turned  its  attention  to  the  great  problem. 
By  this  time  Long  Pond  had  come  to  be  looked  upon  as  the  best 
source.  So,  under  order  of  August  26,  1844,  commissioners  were 
appointed  to  devise  plans  and  estimates  for  the  introduction  of 
its  water  to  the  city.^  The  commissioners,  Nathan  Hale,  James 
F.  Baldwin  and  P.  T.  Jackson,  estimated  the  total  cost  of  the 
works  including  distribution  at  $2,651,643.^  On  March  30,  1846, 
the  necessary  legislative  power  was  obtained,  the  special  act  being 
accepted  by  the  voters  on  April  13th  of  that  year.  On  August 
20th  the  first  ground  was  broken  at  Long  Pond  and  the  name  of 
the  lake  changed  to  "  Cochituate."  ^ 

The  act  of  1846  placed  the  direction  of  the  work  in  the  hands  of 
three  commissioners  appointed  by  the  city  council  to  hold  office 
for  three  years.*  Boston  was  given  power  to  contract  a  water 
loan  of  three  millions.  The  entire  cost  of  the  works,  including 
interest  for  two  years  after  their  completion,  could  be  met  by 
borrowing.  The  city  was  also  given  power  to  purchase  the  pro- 
perty of  the  Jamaica  Pond  Aqueduct  Corporation,  which  for 
many  years  had  enjoyed  the  right  of  laying  its  pipes  in  certain 
streets.  This  company,  incorporated  in  1795  and  never  a  finan- 
cial success,  had  repeatedly  offered  to  extend  its  mains  for  the 
purpose  of  supplying  the  whole  city.  In  1850  Boston  purchased 
its  entire  plant  for  about  $45,000,^  selling  in  1856  that  part  out- 
side of  the  city  to  a  new  corporation. 

The  construction  account  was  closed  April  30,1851,  with  a  net 
cost  of  $5,184,984.^  The  city  took  advantage  of  the  legislative 
provision  and  added  interest  payments  on  this  principal  up  to 
April  30,  1853,  making  the  total  cost  $5,397,490.^  This  sum  was 
twice  the  figure  given  in  the  original  estimates,  though  it  should 
be  said  that  the  system  when  completed  was  on  a  larger  scale  than 
was  originally  contemplated.^     The  reservoirs  at  Brookline,  on 

^  City  Documents,  no.  24  (1844). 

*  Mayors'  Inaugurals,  i,  p.  328  (1846). 

*  Auditor's  Report  (1851),  p.  160. 

*  Special  Laws,  viii,  p.  620  (ch.  167  of  1846). 

'  Auditor's  Report  (1850),  p.  7.  ^  Ibid.  (1852),  p.  9. 

'  Ibid.  (1851),  p.  7.  *  City  Documents,  no.  50  (1848),  p.  39. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  83 

Beacon  Hill  and  at  South  Boston  had  been  quadrupled  in  capac- 
ity and  the  dimensions  of  the  iron  pipes  used  had  been  increased 
beyond  the  original  figures.  Moreover,  the  system  had  been 
extended  to  East  Boston  at  a  cost  of  $313,000,^  The  fact 
remains,  however,  after  admitting  the  advantages  to  the  city  of 
a  more  adequate  plant,  that  the  financial  burden  imposed  upon 
Boston  by  the  introduction  of  water  was  almost  twice  that  ex- 
pected at  the  start. 

On  the  4th  of  January,  1850,  the  commissioners,  having  com- 
pleted the  task  of  bringing  water  to  Boston  and  South  Boston, 
turned  the  care  of  the  department  over  to  the  Cochituate  Water 
Board. ^  This  new  body  consisted  of  an  alderman,  a  member  of 
the  common  council  and  five  citizens  at  large,  elected  annually 
by  concurrent  vote  of  the  city  council.  The  board  had  power  to 
fix  rates,  subject  to  confirmation  by  the  council.  From  1853  to 
1858  the  expenditure  of  the  department  was  about  $350,000 
annually,  over  $200,000  of  this  being  interest  on  the  water  loan. 

Extraordinary  expenditures  were  required  within  six  years 
after  the  closing  of  the  construction  account,  by  the  enormous 
waste  in  the  use  of  city  water.  In  1852  fifty-eight  gallons  were 
being  used  daily  by  each  inhabitant,  double  the  amount  originally 
estimated  as  necessary;  in  1857,  the  average  consumption  had 
risen  to  seventy-three  gallons.'  Efforts  to  check  this  waste 
proved  unavailing.  In  1858  the  city  was  forced  to  raise  the  dam 
at  the  lake  two  feet,  thereby  adding  25  per  cent  to  the  capacity  of 
the  reservoir.*  In  the  following  year  adequate  distribution  was 
obtained  by  the  laying  of  a  new  main  from  Chestnut  Hill.  This 
was  constructed  at  a  cost  of  $305,000,  a  figure  considerably  below 
the  original  estimate.' 

County  of  Suffolk.  The  demands  of  the  county  upon  the  city 
treasury  became  very  great  in  the  second  p>eriod.  From  $55,41 1 
in  1844  the  expenditures  rose  with  scarcely  a  break  to  $207,478  in 
1859.  In  the  period  1854  to  1857  they  demanded  6.9  per  cent 
of  the  municipal  expenditures.     One  cause  of  this  very  rapid 

*  Mayors'  Inaugurals,  i,  p.  404  (1851).  *  Auditor's  Report  (1849),  PP-  7.  8. 

*  City  Documents,  no.  7  (1853),  pp.  9  and  63;  Auditor's  Report  (1857),  p.  7. 

*  Mayors'  Inaugurals,  ii,  p.  184  (1859).         •  Auditor's  Report  (1859),  pp.  9,  10. 


84  THE  FINANCIAL  HISTORY  OF  BOSTON   '     [1845-59 

growth  was  the  increasing  number  of  cases  arising  in  other  coun- 
ties but  entered  in  the  Su£folk  courts. 

The  rapid  advance  in  county  expenditure  the  last  of  the  forties 
was  due  not  only  to  increased  activity  in  the  business  of  the  courts 
but  also  to  a  marked  rise  in  the  smns  paid  for  the  maintenance  of 
prisoners.  Thus  the  latter  item  moved  upward  from  $8,461  in 
1848  to  $30,500  in  1854.  From  this  figure  it  declined  somewhat 
during  the  remainder  of  the  period. 

Complaints  of  the  lack  of  control  over  the  greater  part  of  the 
county  expenditures  were  constant.  In  his  report  for  1828,  page  8, 
the  auditor  had  said  of  the  County  of  Suffolk  that  "it  is  not  easy 
to  perceive  the  reason  that  its  expenditures  should  not  be  brought 
imder  the  same  examination,  and  subjected  to  the  same  revision, 
as  the  expenditures  accruing  in  every  other  department  of  the 
City  government."  The  following  statement  is  taken  from  his 
report  for  1851,  page  4:  "  Of  the  Coimty  Expense  the  City  has  no 
control,  except  in  fixing  the  Salaries  of  the  officers  of  the  PoHce 
court,  and  the  small  portion  (say  $6000  to  $8000  annually)  re- 
quired to  keep  the  County  Buildings  in  repair."  The  increase  of 
county  expenditure  led  the  city  coimcil  in  1853  to  inquire  of  the 
city  solicitor  how  far  the  city  was  obliged  to  pay  money  for  ex- 
penditures in  relation  to  which  the  city  council  had  no  control 
and  no  voice.^  His  reply  stated  that  Boston  was  clearly  liable 
for  all  debts  contracted  by  the  various  officers  of  the  courts. 

Another  cause  of  annoyance  to  the  city  council,  especially 
toward  the  end  of  the  period,  was  the  burden  imposed  upon 
Boston  of  defraying  the  expenditures  of  that  part  of  the  county 
lying  beyond  the  limits  of  the  city.  In  his  inaugural  of  1856, 
Mayor  Rice  told  how  the  exemption  of  Chelsea  from  county 
taxes,  formerly  a  matter  of  little  consequence  when  the  town  was 
small,  had  come  to  be  a  problem  of  considerable  importance.  He 
stated  that  since  1831,  the  year  in  which  the  contract  between 
Boston  and  Chelsea  was  made,  the  latter  "  has  been  twice  divided, 
and  now  embraces  the  thriving  towns  of  Chelsea,  North  Chelsea, 
and  Winthrop,  with  an  aggregate  population  of  some  twelve 
thousand  people  ...  all  looking  to  Boston  for  county  privileges, 
*  CUy  Documents,  no.  27  (1853). 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  85 

and  yet  no  one  of  these  towns  pays  a  dollar  toward  defraying  the 
county  expenses."  ^  In  1830  the  population  of  Chelsea  was  but 
one-eightieth  of  that  of  the  whole  county,  whereas  in  i860  it  was 
nearly  one-twelfth.  The  period  closed  with  the  appointment  of  a 
joint  committee  "  to  confer  under  the  direction  of  His  Honor  the 
Mayor,  with  the  municipal  authorities  of  Chelsea,  North  Chelsea, 
and  Winthrop,  as  to  the  expediency  of  readjusting  the  county 
expenses  and  obligations."  ^ 

Receipts 

Taxes.  The  importance  of  taxes  was  somewhat  decreased  by 
the  introduction  of  the  income  from  city  water.  From  77  per 
cent  of  the  receipts  in  the  period  1840  to  1843  ^^  amount  raised 
by  taxation  fell  to  69  per  cent  in  the  years  1854  to  1857. 

In  1845  2.  remarkable  growth  in  valuation  induced  the  city 
council  to  lower  the  rate  from  $6.00  to  $5.70.  The  tax  receipts 
increased  from  $722,038  to  $766,782,'  providing  a  large  surplus. 
But  the  tremendous  growth  of  expenditures  in  1846  could  not  be 
offset  by  the  increase  in  the  amount  of  assessable  property.  The 
tax  rate  was  raised  but  tardily,  being  $6.00  for  1846  and  1847  ^^^ 
$6.50  for  1848.  Taxes  brought  in  $873,438  in  1846,  $969,519  in 
1847  ^^^  $1,066,495  in  1848. 

The  retrenchment  under  Mayor  Bigelow  from  1849  to  185 1  was 
accompanied  by  an  increase  in  the  tax  rate  from  $6.50  to  $7.00. 
A  business  depression,  however,  prevented  a  large  increase  in  the 
tax  receipts.  Valuation,  which  had  increased  47  per  cent  in  the 
four  years  previous  to  1847,  advanced  only  15  per  cent  in  the 
succeeding  four  years.  The  year  1852  saw  a  decline  in  the 
amount  of  assessable  property  from  $187,947,000  to  $187,680,000. 
The  tax  rate  was  lowered  to  $6.40  in  response  to  a  popular 
demand. 

In  1853  3.nd  1854  a  very  rapid  rise  took  place  both  in  the  valua- 
tion and  in  the  tax  rate.     The  former  advanced  from  $187,680,- 

*  Mayors'  Inaugurals,  ii,  p.  115  (1856). 

*  City  Documenls,  no.  98  (i860). 

'  The  figures  given  in  this  section  include  the  poll  tax  receipts  as  well  as  the  re- 
ceipts from  the  general  property  tax. 


86  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

cxx)  in  1852  to  $227,013,000  in  1854;  the  latter  was  raised  from 
$6.40  to  $7.60  in  1853  and  to  $9.20  in  1854.  This  extraordinary 
increase  brought  in  ahnost  two  millions  in  taxes  this  last  year,  as 
against  one  and  a  quarter  millions  two  years  previous.  The  rate 
was  raised  with  the  avowed  purpose  of  meeting  by  taxation  a  part 
at  least  of  the  cost  of  all  improvements.^  A  further  cause  of  the 
rise  was  the  reintroduction  of  the  state  tax. 

Such  a  strenuous  policy  could  not  be  adhered  to  long  in  the 
period  of  expansion  beginning  in  1854.  In  1855  and  1856,  the 
rates  were  $7.70  and  $8.00,  respectively.  The  receipts  were  less 
than  in  1854  despite  a  continued  advance  in  valuation.  To  meet 
the  great  appropriations  of  1857,  the  rate  was  raised  to  $9.30. 
The  decline  in  expenditure  in  1858  allowed  a  fall  to  $8.60,  but  in 
1859  the  rate  was  advanced  to  $9.70. 

In  his  inaugural  of  1858,  Mayor  Rice  stated  that  the  complaint 
of  high  taxation  had  become  general.^  The  sudden  advance  in 
the  tax  rate  in  the  fifties  after  its  very  gradual  movement  in  the 
previous  decades  was  sure  to  arouse  the  taxpayer.  Previous  to 
this  time,  though  we  find  constant  complaints  of  unequal  taxa- 
tion, we  hear  very  few  assertions  that  the  tax  burden  was  too 
heavy.  In  1859,  Mayor  Lincoln  pointed  out  that  Boston  did 
not  stand  alone  in  this  particular.  "  If  we  compare  our  rate 
of  taxation  with  other  large  cities  in  the  Union,  or  with  the  thriv- 
ing cities  and  large  towns  in  our  immediate  vicinity,"  the  Mayor 
said,  "  it  will  be  found  that  it  is  not  exorbitant,  when  we  consider 
the  great  advantage  which  a  residence  in  our  favored  city  brings 
to  every  citizen." ' 

The  rise  from  a  tax  levy  of  $722,000  in  1844  to  $2,475,000  in 
1859  meant  a  per  capita  increase  from  about  $6.50  to  $14.  Mean- 
while the  amount  of  assessable  property  to  every  inhabitant  rose 
from  approximately  $1,070  to  $1,500. 

The  proportion  of  taxes  uncollected  at  the  end  of  each  year  to 
the  total  amount  assessed  averaged  8  or  9  per  cent  during  the 
forties.    Then,  after  a  fall  of  2  or  3  per  cent  the  first  of  the  fifties, 

*  City  Documents,  no.  16  (1855). 

*  Mayors'  Inaugurals,  ii,  p.  156  (1858). 
»  Ibid.,  pp.  165,  166  (1859). 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  87 

from  1854  to  1859  it  varied  from  11  to  14  per  cent,  the  maximum 
being  in  the  year  1857,  when  the  tax  rate  rose  from  $8.00  to  $9.30. 

The  method  of  assessment  remained  practically  unchanged. 
In  1850  the  importance  of  the  principal  assessors  was  increased  by 
changing  their  number  from  three  to  seven.  Of  these,  four 
received  a  regular  salary,  and  were  employed  the  entire  year;  the 
other  three  were  paid  by  the  day.^ 

It  will  be  remembered  that  in  1844  the  assessors  returned  to  a 
very  strict  construction  of  the  abatement  law.  The  practice  of 
hearing  no  petitions,  except  where  statements  had  been  given  in 
the  first  place,  brought  immediate  protests.  In  1853,  the  law  was 
changed  to  allow  abatement  on  condition  the  taxpayer  filed  under 
oath  a  hst  of  his  assessable  property.  This  statement  was  con- 
clusive as  to  the  various  items,  but  not  as  to  their  valuation.^ 

In  his  inaugural  of  1848  Mayor  Quincy  referred  to  the  custom  of 
escaping  taxation  by  resorting  to  the  country  before  the  first  of 
May.  "  Some  of  our  wealthiest  citizens,"  the  Mayor  said,  "  from 
their  interest  in  agriculture  or  other  reasons,  found  it  convenient 
to  leave  the  city  in  the  month  of  April."  ^  That  this  practice 
went  back  to  the  days  of  the  selectmen  a  report  of  a  committee  in 
1821  makes  evident.  "  One  ground  of  complaint,"  the  com- 
mittee declared,  "  has  been  that  many  rich  inhabitants  leave 
town  the  last  of  April  to  take  a  temporary  residence  in  the 
Country  on  the  first  of  May  where  by  an  agreement  with  such 
places,  or  otherwise,  they  pay  but  a  small  proportion  of  the  sum 
they  would  be  liable  for  if  they  continued  in  town  and  escape  all 
assessments  upon  their  personal  property  in  this  town,  where  they 
reside  the  greatest  part  of  the  year."  *  The  Mayor's  plan  for 
circumventing  this  evasion  was  to  change  the  time  of  assessment. 
Although  this  was  not  done,  an  attempt  was  made  to  accomplish 
the  same  end  by  chapter  301  of  1852.  According  to  this  law, 
every  person  resident  in  Boston  on  January  first  "  shall,  on  the 
first  day  of  May  following,  be  taxed  in  that  city,  notwithstanding 
he  may  have  moved  therefrom  before  the  first  day  of  May." 

*  City  Ordinances  (1850),  p.  398.  *  Acts,  1853,  ch.  319. 

*  Mayors'  Inaugurals,  i,  p.  362  (1848). 

*  Boston  Town  Records  found  in  City  Document,  no.  128  (1906),  p.  229. 


88  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

The  commonwealth  levied  no  state  tax  from  1846  to  1852.  The 
$25,000  quota  of  1845  required  less  than  3  per  cent  of  the  city's 
receipts  from  taxation.  In  1853  the  state  was  forced  to  ask  for  a 
tax  of  $300,000,  the  share  of  Boston  amounting  to  $98,691.^ 
Despite  the  growth  in  the  city's  tax  receipts  in  the  interim,  this 
requisition  amounted  to  6  per  cent  of  the  total,  adding  forty-five 
cents  to  the  tax  rate  of  the  city.  A  like  amount  was  levied  in 
1854  2;  this  was  raised  in  1855  to  $450,000  and  in  1857  to  $900,000. 
In  1857  the  amount  which  Boston  paid  into  the  state  treasury  was 
$337,945  or  over  15  per  cent  of  the  city's  total  tax  receipts.  This 
contribution  accounts  for  $1.40  of  the  $9.30  levied  in  1857.  I^ 
1858  the  state  tax  returned  to  a  lower  figure,  being  $360,000  in 
that  year  and  $300,000  in  1859.  The  city's  quota  of  $98,694  in 
the  last  year  of  the  period  made  up  4  per  cent  of  the  amount 
raised  by  taxation.  Her  percentage  of  the  total  state  tax  in  the 
fifties  was  placed  at  32.898. 

The  poll  tax  stood  at  $1.50,  the  maximum  allowed  for  city  and 
county  purposes,  except  in  1858,  when  it  was  $2.10.  During 
this  period  chapter  143  of  1828  was  in  force,  providing  that  one- 
sixth  of  all  the  taxes,  state  and  local,  should  be  assessed  upon 
polls,  but  that  the  poll  tax  for  city,  town  and  county  purposes 
should  not  exceed  $1.50.  When  the  state  tax  was  levied  in  1844, 
1845  ^^d  again  in  1853,  Boston  and  many  other  towns  and  cities 
apparently  lost  sight  of  the  provision  requiring  one-sixth  of  the 
state  tax  to  be  raised  upon  poUs.^  In  a  test  case  the  supreme 
court  decided  in  June,  1858,  that  assessments  not  so  levied  were 
invalid.^  This  decision  accounts  for  the  addition  of  sixty  cents 
in  1858  to  the  poll  tax  of  Boston.  Sixty  cents  levied  upon 
32,621  polls  gave  $19,572  or  practically  one-sixth  of  the  quota  of 
$118,429  for  the  year  1858.  With  this  rise  to  $2.10  there  came  a 
falling  off  in  the  number  of  polls  from  33,162  to  32,621.  Heads  as 
well  as  personal  property  can  apparently  escape  assessment  as  the 
rate  rises.  In  1859  Boston  returned  to  the  assessment  of  $1.50, 
the  number  of  polls  increasing  to  33,456.     The  assessment  of 

^  Ads,  1853,  ch.  417.  2  Jbid.,  1854,  ch.  396. 

'  Bullock,  Finances  of  Massachusetts,  pp.  55,  56. 
*  Governor's  Message,  January,  1859,  p.  26. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  89 

1859  placed  less  than  2  per  cent  of  the  total  tax  burden  upon 
polls.^ 

In  this  period  the  state  placed  no  limitation  upon  the  amount 
which  could  be  raised  by  taxation  for  the  customary  objects  of 
expenditure.  It  did,  however,  require  legislative  authorization 
in  case  the  town  or  city  wished  to  raise  money  for  undertakings 
which  custom  had  not  yet  legitimatized.'^  The  act  of  185 1,  per- 
mitting the  establishment  and  maintenance  of  public  libraries,  is 
an  example  of  the  extension  of  the  taxing  power  by  legislative 
provision.' 

Rents.  Receipts  from  rents  decreased  in  importance  during 
this  period,  contributing  in  the  years  1854  to  1857  only  2.7  per 
cent  of  the  city's  receipts.  The  increase  in  absolute  figures  was 
fairly  steady;  from  $49,122  in  1845  the  amount  increased  to 
$76,357  in  1850  and  $94,060  in  1859. 

The  rise  from  $49,122  in  1845  ^^  $62,927  in  1846  was  due  both 
to  an  increase  in  individual  rents  and  to  an  increase  in  rentable 
property.  The  rents  of  the  market,  after  remaining  practically 
the  same  for  twenty  years,  began  to  rise.*  In  disposing  of  the 
stalls,  the  city  had  followed  the  policy  of  renting  them  at  reason- 
able rates  to  good  tenants,  rather  than  of  giving  them  to  the 
highest  bidder,  as  was  customary  in  some  cities.^  That  these 
rates  had  come  to  be  below  the  normal  rental  value  of  the  stalls 
was  made  evident  the  last  of  the  forties  by  the  premium  which  a 
lease  commanded.*  Consequently,  the  city  council  adopted  the 
policy  of  granting  renewals  only  at  higher  rates.  The  sudden 
jump  in  the  figure  for  1850  was  due  in  part  to  the  attempt  to  gain 
additional  receipts  by  charging  fees  for  wagon  stands  near  the 
market.  But,  as  the  right  of  the  city  to  charge  for  temporary 
stands  was  doubtful,  the  practice  was  given  up  after  $14,000  had 
been  collected  in  a  year  and  a  half  .^ 

'  Auditor's  Report  (1859),  pp.  26-32. 

*  City  Ordinances  (1850),  p.  15  (note). 
»  Acts,  185 1,  ch.  305. 

*  See  Appendix,  p.  372. 

•  Memorial  History,  iii,  p.  229  (note). 

•  City  Documents,  no.  62  (1851),  p.  23. 
''  Auditor's  Report  (1850),  pp.  95,  96. 


90  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

The  growing  demand  for  a  larger  market  area  led  the  city  coun- 
cil to  restore  the  lower  floor  of  Faneuil  Hall  to  its  original  use.^ 
It  was  refitted  with  stalls  and  opened  in  1858;  the  receipts  for  the 
first  full  year,  1859,  were  $19,000,  or  $12,000  more  than  was 
received  previous  to  the  improvement.  The  extension  of  the 
market  was  in  part  the  result  of  an  attempt  to  check  the  rise  in 
the  price  of  provisions.  For  almost  a  decade  the  dealers  in 
Quincy  Market  had  been  charged  with  raising  prices  by  the 
practice  of  "  forestalling  "  or  monopolizing.  A  joint  committee 
in  1848  acknowledged  that  monopoly  existed,  and  urged  the  city 
to  enforce  the  laws  against  forestalling,  and  to  provide  better 
accommodations  for  those  who  brought  produce  from  neighboring 
farms.2  In  1854,  the  council  went  so  far  as  to  refer  to  a  com- 
mittee the  question  of  selling  the  market  house.  In  its  report, 
which  was  against  the  sale  of  the  property,  the  committee  sum- 
med up  the  argument  of  the  petitioners  as  follows:  "  That  it  is  a 
monopoly,  and  the  City  ought  not  to  be  connected  with,  and  be  a 
party  to,  a  monopoly,"  ^  Though  the  city  council  held  to  the 
idea  that  higher  prices  were  caused  by  monopoly,  it  believed  itself 
better  able  to  control  the  situation  by  keeping  the  market  than  by 
disposing  of  it  to  private  parties. 

Interest.  The  large  land  sales  with  which  the  period  began 
gave  rise  to  a  considerable  amount  of  bonds  and  notes.  Con- 
sequently, the  receipts  from  interest  advanced  rapidly.  The 
interest  pajonent  on  the  $455,014  in  bonds  and  notes  held  in  1846 
was  the  chief  source  of  the  $35,853  received  in  interest  during 
that  year.*  The  check  to  the  period  of  prosperity  about  1848 
caused  a  decrease  in  bonds  and  notes  to  $221,789  in  1850  and  an 
accompanying  drop  in  interest  to  $19,948.  Renewed  activity  in 
land  sales  carried  the  amount  of  bonds  and  notes  to  the  record 
point  of  $872,674  in  1853.  In  the  years  1854  to  1857  interest 
receipts  constituted  2  per  cent  of  the  total  receipts  of  the  city. 
In  1859  the  $73,493  credited  to  this  branch  of  receipts  was  made 
up  of  $31,789  for  interest  on  bonds  and  notes,  $35,724  on  cash  in 
banks,  $5,721  on  delinquent  taxes,  and  $258  on  delinquent  rents. 

^  City  Documents,  no.  23  (1856).  '  Ibid.,  no.  128  (1854),  p.  5. 

'  Ibid.,  no.  48  (1848).  *  See  Appendix,  p.  380. 


i84S-59l        TEE  BUILDING  OF  THE  WATERWORKS  9 1 

Licenses.  In  1846  the  receipts  from  licenses,  which  had  aver- 
aged but  $1,604  or  0.2  per  cent  of  the  total  receipts  in  the  period 
1840  to  1843,  increased  to  $4,202.  In  the  decade  of  the  fifties 
licenses  rose  still  higher,  averaging  $7,965  or  0.3  per  cent  of  the 
city's  receipts  in  the  years  1854  to  1857.  The  tax  on  theatricals, 
together  with  fees  for  the  licensing  of  dogs  and  hackney  carriages, 
and  the  charge  for  marriage  certificates  made  up  the  greater  part 
of  the  receipts  in  this  period. 

A  number  of  other  license  taxes  were  enforced  at  different  times 
during  the  period.  Among  these  were  payments  from  intelligence 
offices,^  pawn  brokers  ^  and  newsboys.'  In  1856  a  committee 
recommended  discriminating  against  transient  theatrical  com- 
panies because  they  took  money  out  of  the  city.* 

Special  Assessments.  The  very  extensive  construction  of 
sewers  toward  the  end  of  the  forties  caused  an  advance  in  the 
receipts  from  special  assessments.  In  the  years  1854  to  1857 
this  branch  averaged  $23,508  or  i  per  cent  of  the  total  receipts 
of  the  city. 

While  sewer  assessments  brought  in  practically  all  the  receipts, 
a  small  amount  was  obtained  from  two  other  sources.  In  1845 
$1,741  was  received  "  for  assessments  on  account  of  the  Grading 
of  certain  unaccepted  Streets,"  and  $415  for  "  assessments  on 
account  of  laying  and  repairing  Sidewalks."  *  The  power  to  levy 
sidewalk  assessments  had  long  been  vested  in  the  city,  but  had 
apparently  not  been  used  before  this  year.  In  1845  the  city 
secured  a  special  law,  giving  the  mayor  and  aldermen  power  to 
require  the  grading  of  streets,  which  had  been  thrown  open  to  the 
public.  In  case  the  owners  did  not  perform  the  work,  the  alder- 
men could  do  it  at  the  expense  of  the  city,  assessing  the  cost  upon 
the  abutters.'  The  amount  brought  in  from  this  source,  after  a 
good-sized  collection  in  the  first  two  years,  was  very  small. 

Health.  The  receipts  from  the  health  department  increased 
from  $8,453  ^  ^6  period  1840  to  1843  ^^  $26,314  in  the  years 

'  CUy  Docununls,  no.  30  (1848).  *  City  Documents,  no.  64  (1856), 

*  Ibid.,  no.  33  (1856).  *  Auditor's  Report  (1845),  P-  65. 

*  Auditor's  Report  (1856),  p.  134. 

*  Special  Laws,  viii,  p.  512  (ch.  236  of  1845). 


92  THE  FINANCIAL  HISTORY  OF  BOSTON         [1845-59 

1854  to  1857,  constituting  in  both  periods  i  per  cent  of  the  city's 
receipts.  In  the  latter  period  the  receipts  of  the  health  depart- 
ment were  less  than  one-fourth  of  the  expenditures.  The  advance 
in  the  decade  of  the  fifties  was  caused  to  a  considerable  extent  by 
credits  given  the  health  department  for  the  use  of  its  horses  and 
wagons  in  other  branches  of  city  activity. 

Institutions.  The  receipts  from  the  institutions  rose  gradually 
from  $35,591  in  1845  to  $70,227  in  1853,  and  then  declined  to 
$33,215  in  1859.^  From  5  per  cent  of  the  city's  receipts  in  the 
years  1840  to  1843  they  fell  to  2  per  cent  in  the  period  1854  to 
1857.  Down  to  1854  the  receipts  of  the  department  were  from 
one-quarter  to  one-half  of  the  expenditures. 

A  large  part  of  these  receipts  came  from  payments  made  by  the 
state  for  the  support  of  her  paupers.  Thus,  of  the  sum  of 
$59,529  received  in  1849,  $40,906  was  paid  by  the  commonwealth.^ 
This  payment  was  made  up  of  the  following  credits:  $3,000  to  the 
overseers  of  the  poor,  $22,000  to  the  house  of  industry,  and 
$16,000  to  the  Boston  lunatic  hospital.  At  this  time  the  depart- 
ment saw  its  greatest  prosperity.  In  1854,  however,  the  com- 
monwealth began  the  policy  of  caring  for  its  own  paupers. 
Boston  had  built  a  very  large  plant  on  Deer  Island  with  the 
expectation  of  housing  even  larger  numbers  of  the  state's  poor. 
The  removal  of  these  boarders  left  her  structure  almost  empty. 
The  lunatic  hospital  continued  to  receive  state  charges  until 
November  30,  1858,  when  they  too  were  removed  to  new  quar- 
ters.' The  loss  of  receipts  on  account  of  the  removal  of  the  state 
paupers  is  measured  by  the  fall  from  $70,227  in  1853  to  $33,215  in 
1859.  I^  1859  only  one-eighth  of  the  expenditure  could  be  met 
from  the  receipts. 

School  Fund.  The  transfer  to  the  school  fund  in  1854  of  the 
state's  holdings  in  Western  Railroad  stock  increased  the  principal 
to  $1,500,000.  The  income  from  this  fund  accordingly  rose  from 
$49,078  in  1853  to  $85,695  in  1854.*  The  entire  income  down  to 
the  year  of  the  transfer  had  been  apportioned  among  the  towns  on 

^  See  Appendix,  p.  373.  *  Atidilor's  Report  (1849),  PP-  74-76. 

»  Ibid.  (1858),  p.  143. 

*  Massachusetts  Auditor's  Report  (1856),  p.  38. 


I84S-S9]        THE  BUILDING  OF  THE  WATERWORKS  93 

the  basis  of  the  school  census,  the  towns  being  required  to  raise  a 
certain  amount  for  the  education  of  each  child.^  By  the  act  of 
1854  only  one-half  of  the  interest  was  to  be  apportioned  among 
the  towns  and  cities;  the  other  half  was  to  meet  certain  specified 
educational  charges.^  The  amount  which  Boston  received  was 
very  small,  compared  with  her  contribution  to  school  expendi- 
ture. It  rose  gradually  from  $3,055  in  1845  to  $6,045  ^  1859, 
constituting  in  the  years  1854  to  1857  two-tenths  of  i  per  cent 
of  the  annual  receipts  of  the  city.  At  this  time  Boston  obtained 
about  one-fifteenth  of  the  total  amount  apportioned  among  the 
towns. 

Water.  The  introduction  of  the  water  rates  contributed  10 
per  cent  to  the  total  receipts  of  the  city.  The  act  of  March  30, 
1846,  which  authorized  the  construction  of  the  water  system, 
laid  down  explicit  directions  as  to  the  conduct  of  the  plant.  It 
was  with  the  expectation  that  the  water  department  would  be  on 
a  paying  basis  two  years  after  the  completion  of  the  system  that 
the  legislature  gave  the  city  the  privilege  of  adding  to  the  prin- 
cipal the  interest  payments  made  during  that  time.  The  act 
gave  the  city  council  power  to  "  regulate  the  price  or  rents  for 
the  use  of  the  water,  with  a  view  to  the  payment,  from  the  net 
income,  rents,  and  receipts  therefor,  not  only  of  the  semi-annual 
interest  but  ultimately  of  the  principal  also  of  the  "  Boston  Water 
Scrip,"  so  far  as  the  same  may  be  practicable  and  reasonable."  ' 
The  net  surplus  was  to  be  put  in  a  sinking  fund  to  be  managed  by 
the  mayor,  treasurer,  and  auditor,  and  to  be  applied  to  the  pay- 
ment of  the  water  scrip.  The  act  also  provided  the  mechanism 
by  which  an  increase  of  rates  could  be  brought  about  in  case  they 
were  not  sufficient  to  pay  the  interest  charges.  The  petition  of 
one  hundred  or  more  legal  voters  to  the  supreme  judicial  court 
would  obtain  the  appointment  of  three  commissioners.  Their 
award,  if  accepted  by  the  court,  was  to  bind  the  city  council  for 
three  years. 

The  receipts  from  the  water  rates  began  January  i,  1849, 
although  the  system  was  not  completed  until  April  30,  185 1. 
The  first  year  there  were  8,010  water  takers,  and  the  water  works 

•  Acts,  1841,  ch.  17.        *  Ibid.,  1854,  ch.  300.       »  Special  Laws,  viii,  p.  624. 


94  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

yielded  $153,000.  An  increase  in  the  rates  in  1850  contributed 
to  the  growth  of  the  receipts  to  $199,426  in  1851.^  In  1853,  when 
the  enterprise  was  supposed  to  be  on  a  paying  basis,  there  were 
17,229  water  takers,  and  the  receipts  for  the  year  were  $213,677. 
The  expenditure  for  1853,  however,  was  $344,718,  being  $131,040 
in  excess  of  the  receipts.  The  rise  in  the  receipts  for  1854  to 
$263,158  with  the  increase  in  water  takers  to  18,428,  expenditure 
remaining  constant,  reduced  the  deficit  to  $81,317.  In  his  in- 
augural of  1853,  the  mayor  explained  that  a  deficit  of  $120,000 
was  sufficiently  ofifset  by  the  value  of  the  water  used  in  its  public 
buildings,  fire  hydrants  and  fountains.^  That  this  was  not  the 
general  view,  however,  was  shown  by  the  deliberations  of  the 
city  council  as  to  the  best  method  of  increasing  the  receipts.  The 
water  tarifif,  apparently  the  result  of  adjustment  between  the 
water  board  and  the  joint  standing  committee,  confirmed  by 
ordinance  of  the  city  council,  prescribed  certain  annual  rates, 
based  in  the  case  of  dwelling  houses  on  the  valuation  of  the  pro- 
perty and  the  nvunber  of  the  families.  The  great  waste  in  the 
use  of  water,  noted  by  the  chief  engineer  in  his  report  to  the  board 
as  early  as  January,  1852,^  induced  the  city  council  to  authorize 
the  board  to  employ  meters  whenever  they  deemed  it  advisable.* 
When,  in  1859,  the  board  put  in  a  number  of  meters,  especially 
where  large  quantities  of  water  were  used,  the  results  were  very 
satisfactory.^ 

Some  increase  in  receipts  was  obtained  by  an  advance  of  one 
dollar  the  first  of  January,  1855,  "^  the  rates  upon  dwelUng  houses. 
The  receipts  for  the  year  rose  to  $291,859,  leaving  a  deficit  of  only 
$37,460.  Further  improvement  was  checked  by  the  increase  in 
annual  expenditure,  the  deficit  in  1857  being  $66,585.  In  1858, 
the  deficit  was  $40,129,  inducing  the  city  council  to  adopt  the 
suggestion  of  the  water  board  that  the  charges  be  raised  on  water 
used  for  other  than  domestic  purposes.^ 

*  City  Documents,  no.  220  (1894),  p.  150. 
'  Mayors'  Inaugurals,  ii,  p.  16  (1853). 

»  Auditor's  Report  (1851),  p.  7. 

*  City  Ordinance  (December  23,  1852). 
'  Mayors'  Inaugurals,  ii,  p.  206  (i860). 

*  City  Documents,  no.  56  (1859),  p.  6. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  95 

Seven  years  after  the  completion  of  the  work  Boston  was 
unable  to  meet  from  the  water  rates  the  ordinary  charge  of  her 
system.  This  was  due  in  part  to  the  great  cost  of  the  works  and 
in  part  to  the  reluctance  of  the  city  council  to  raise  the  rates.* 
Much  of  the  waste  in  the  use  of  water  could  have  been  prevented 
by  the  complete  adoption  of  the  meter  system.  The  rates  should 
have  provided  not  only  for  the  ordinary  charges  but  also  for  the 
gradual  repayment  of  the  water  debt. 

Saks  of  Property.  The  great  prosperity  which  began  in  1843 
increased  very  much  the  sales  of  city  land.  In  1845,  662,867 
feet  of  land  were  sold,  bringing  in  the  large  sum  of  $401,667. 
Almost  as  large  sales  were  made  in  the  succeeding  year.  Then, 
the  boom  declined  as  quickly  as  it  had  risen,  the  sales  for  1847 
amounting  to  only  $15,081. 

About  1844,  it  will  be  remembered,  the  city  council  adopted  the 
wise  policy  of  preparing  the  lands  for  sale,  systematically,  and  on 
a  large  scale,  thereby  making  the  purchaser  pay  in  the  enhanced 
price  of  the  land  for  improvements  which  the  city  had  formerly 
been  obliged  to  make  after  the  sale  at  its  own  expense.  Mayor 
Quincy,  in  his  inaugural  of  1847,  commended  the  new  policy.  He 
saw  nothing  to  prevent  the  eventual  payment  of  the  city  debt 
with  the  money  received  from  the  sale  of  city  property.'^  Josiah 
Quincy,  Jr.,  was  the  last  of  the  mayors  who  placed  great  faith  in 
the  amortisation  of  the  debt  by  this  means.  The  almost  complete 
cessation  of  land  sales  in  the  very  year  of  his  address  seems  to  have 
put  an  end  to  such  expectations. 

This  inaugural  contained  suggestions  that  were  destined  to 
sha{>e  the  land  ix)licy  of  the  city.  Mayor  Quincy  advocated  the 
sale  of  lands  "  at  reasonable  prices,  to  all  who  desire  to  build," 
thus  adding  to  the  assessable  property  of  the  city.'  The  sale  of 
land  for  the  purpose  of  building  up  the  city  gradually  came  to 
take  the  place  of  the  older  motive  of  sale  for  the  sake  of  revenue. 
The  very  small  receipts  from  the  sales  of  land  in  1847  ^^^  1848 
caused  Mayor  Bigelow  in  his  first  inaugural  to  advise  a  reduction 
in  the  price  of  land,  thereby  "  inducing  citizens  to  settle  within 

•  City  Documents,  no.  25  (1854).  »  Ibid.,  p.  340  (1847). 

*  Mayors'  Inaugurals,  i,  p.  339  (1847). 


96  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

the  limits  of  Boston,  and  add  to  the  taxable  property."  ^  In 
1852  a  committee  reported  in  favor  of  stimulating  the  demand  for 
city  lands  by  ofifering  them  on  more  liberal  terms  to  purchasers.^ 

The  report  states  that  "  while  our  foreign  population  is  rapidly 
augmenting,  our  native  population  is  in  a  greater  ratio  diminish- 
ing. .  .  .  Many  streets  formerly  occupied  by  some  of  our 
wealthiest  and  most  respectable  citizens,  are  now  wholly  surren- 
dered to  foreigners.  The  older  parts  of  the  city  are  crowded, 
rents  are  exorbitant,  and  it  is  with  extreme  difficulty  that  a 
comfortable  tenement  can  be  obtained.  Many  citizens  of  Bos- 
ton are  erecting  houses  in  the  neighboring  cities  and  villages,  and 
increasing  the  taxable  property  in  these  places  from  the  profits  of 
business  transacted  within  our  limits." '  The  very  high  rent 
which  residents  of  the  city  were  forced  to  pay  was,  in  the  opinion 
of  the  committee,  a  matter  of  vital  concern  for  Boston. 

That  soon  after  1840  the  city  was  losing  many  good  citizens, 
there  can  be  no  doubt.  Suburban  life  was  being  made  possible 
by  the  development  of  cheap  and  convenient  means  of  communi- 
cation. As  early  as  1850  omnibuses  and  special  trains  ran  almost 
hourly,  commuting  for  passage  at  from  twenty  to  forty  dollars  a 
year.  In  the  forties  Roxbury  grew  in  population  from  8,310  to 
18,316,  and  in  the  amount  of  assessable  property  from  $3,000,000 
to  $13,000,000;  Cambridge  increased  in  population  from  8,127  to 
14,825;  Chelsea,  from  2,182  to  6,151;  and  Dorchester,  from 
4,458  to  7,578.  It  was  estimated  at  this  time  that  more  than 
three  thousand  persons,  whose  places  of  business  were  in  Boston, 
resided  in  surrounding  towns.*  Though  more  Uberal  terms  on 
land  sales  might  have  checked  somewhat  this  exodus,  it  does  not 
seem  hkely  that  they  could  have  exerted  a  very  great  influence. 

The  falling  off  in  the  receipts  from  the  sales  of  property  from 
1847  to  1851  was  largely  due  to  a  local  depression.  By  1852  the 
revival  of  trade  and  the  adoption  of  somewhat  more  liberal  terms 
brought  larger  land  sales.  In  his  inaugural  of  1853  Mayor 
Seaver  stated  his  belief  that  further  efficiency  could  be  gained  by 
the  appointment  of  a  board  of  land  commissioners,  similar  in 

*  Mayors^  Inaugurals,  i,  p.  372  (1849).  '  Ibid.,  p.  3. 

'  City  Documents,  no.  11  (1852).  *  Ibid. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  97 

composition  to  the  water  board.*  Management  by  a  board, 
which  the  Mayor  believed  gave  greater  permanency,  met  the  ap>- 
proval  of  the  city  coimcil  and  was,  accordingly,  adopted  by 
ordinance  in  the  same  year. 

Though  the  amount  of  land  sold  increased,  the  sales  did  not 
satisfy  the  council,  and  in  1854  a  committee  recommended  that 
the  new  board  of  commissioners  sell  to  builders  at  still  lower 
prices  without  any  cash  payment  and  on  long  credit.^  In  his 
inaugural  of  1854  Mayor  Smith  states  that "  it  has  been  fearlessly 
asserted  by  gentlemen  whose  opinions  are  entitled  to  marked 
respect,  that  the  prices  at  which  the  City  has  held  the  public 
lands,  have  uniformly  ranged  above  their  true  marketable 
value." '  In  1855  the  Mayor's  condemnation  of  the  old  fiscal 
policy  is  again  seen  in  the  following  quotation  from  his  second 
inaugural:  "  Gentlemen  of  sound  judgment,  long  since  advanced 
an  opinion  that,  had  the  unimproved  lands  on  the  Neck  been 
given  away  twenty  years  ago,  to  persons  pledged  to  build,  the 
City  would  have  gained  incalculably  by  the  scheme."  *  The 
recommendation  of  the  city  council  was  not  adopted  by  the  com- 
missioners. As  a  result,  they  were  replaced  in  1855  by  the  old 
committee.* 

The  policy  of  selling  land  at  auction  regardless  of  price  was 
now  adopted,  and  undoubtedly  led  to  a  rapid  increase  in  the 
sales."  In  1855,  $153,502  was  obtained.  The  requirement  that 
purchasers  should  build  within  a  short  time  was  responsible  for 
the  erection  of  three  hundred  and  fifty  buildings  within  the  year.^ 
In  1858,  $215,530,  and  in  1859,  $125,326  was  contributed  by  the 
sale  of  public  lands.  In  the  period  1854  to  1857  sales  of  public 
property  amounted  to  6.5  per  cent  of  the  total  receipts  of  the  city. 

The  experience  of  Boston  points  to  the  wisdom  of  selling  public 
lands  with  a  view  to  encouraging  settlement  rather  than  as  a 

*  Mayors'  Inaugurals,  ii,  p.  20  (1853). 

*  City  Documents,  no.  29  (1854). 

*  Mayors'  Inaugurals,  ii,  p.  56  (1854). 

*  Ibid.,^.  73  (1855). 

»  Auditor's  Report  (1854),  p.  6. 

*  Ibid.  (1856),  p.  s- 

^  Mayors'  Inaugurals,  ii,  p.  105  (1856). 


98  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

fiscal  expedient.  By  1847  the  latter  view  had  lost  much  of  its 
old  importance,  and  by  1856  the  council  was  thoroughly  con- 
verted to  the  policy  of  sale  for  settlement.  It  is  probable  that  the 
earlier  adoption  of  better  terms  to  builders  would  have  somewhat 
checked  the  movement  into  the  suburbs,  and  given  Boston  more 
assessable  property. 

Alien  Passenger  Tax.  Increasing  immigration  brought  the 
receipts  from  the  alien  passenger  tax  to  $11,526  in  1845  ^.nd 
$55,002  in  1847.  I^^  1848  the  amount  of  the  tax  declined  to 
$10,370. 

After  1840  the  city,  much  against  its  will,  was  obliged  to  pay 
these  receipts  into  the  state  treasury.  In  1845  Alderman  Parker 
could  see  "  no  good  reason  why  the  tax  on  alien  passengers  should 
be  paid  into  the  State  Treasury."  ^  The  auditor's  report  for 
1847,  pages  3,4,  speaks  of  withholding  the  $55,000  received  in  that 
year  as  part  payment  for  the  erection  of  a  suitable  hospital  for 
"  foreign  diseased  paupers  "  on  Deer  Island.  This  sum  was  given 
up  the  following  year  when  called  for  by  the  state  treasurer.  In 
1849  the  constitutionality  of  the  alien  passenger  law  was  denied 
by  the  Supreme  Court.^  As  a  result,  the  law  was  revised  in  1850, 
the  state  taking  over  the  task  of  collecting  the  head  tax.^ 

County  oj  Suffolk.  The  receipts  of  the  county  rose  very  rapidly 
from  $24,663  in  1844  to  $49,334  in  1852,  $92,858  in  1854  and 
$125,947  in  1855.  The  remarkable  advance  after  1852  was 
principally  due  to  the  large  number  of  prosecutions  under  the 
prohibitory  liquor  law  of  that  year. 

In  1855  the  contribution  of  the  state  to  Suffolk  County  toward 
the  cost  of  criminal  prosecutions  amounted  to  $78,187,  being  over 
one-third  of  the  total  payment  made  by  the  commonwealth  for 
this  purpose.  In  his  report  for  1856  the  state  auditor  complains 
of  the  heavy  burden  entailed  by  this  system,  which  did  not  allow 
an  audit  either  by  the  state  authorities  or  by  the  county  treas- 
urer. He  states  that  "  the  District  Attorneys  have  the  key  to 
the  State  Treasury  almost  under  their  control,  which  may  be  used 

*  Mayors'  Inaugurals,  \,  p.  311  (1845). 
2  Memorial  History,  iii,  p.  246. 
'  Acts,  1850,  ch.  105. 


i84S-S9l        THE  BUILDING  OF  THE  WATERWORKS  99 

judiciously  or  not."  ^  The  county  receipts  in  the  years  1854  to 
1857  amounted  to  4  per  cent  of  the  entire  receipts  of  Boston. 
Their  fluctuating  character  made  them  a  matter  of  no  little 
concern  to  those  who  prepared  the  city  budget. 

In  1855  a  superior  court  for  Suffolk  County  was  estabUshed  in 
place  of  the  old  court  of  common  pleas.^  The  state  auditor  at 
first  interpreted  the  act  of  1855  as  depriving  Boston  of  her  cus- 
tomary claim  to  the  repayment  of  two-thirds  the  cost  of  criminal 
prosecutions.  He  accordingly  refused  to  allow  the  city  $42,000.' 
The  city  retaliated  by  keeping  back  an  equal  amount  of  the  state 
tax  for  1856.  This  explains,  in  part,  the  fall  in  county  receipts 
from  $125,947  in  1855  to  $47,045  in  1856,  and  their  rise  the  fol- 
lowing year  to  $192,508,  when  the  auditor  reversed  his  earlier 
decision.  Further  uncertainty  was  caused  in  1859  by  an  act, 
merging  the  municipal  and  superior  courts,  which  provided  that 
after  July  i,  1859,  all  fines  and  costs  should  be  paid  into  the  state 
treasury.*  In  i860  chapter  191  cut  off  the  right  to  the  repay- 
ment of  balances,  but  allowed  the  county  to  retain  the  money 
received  from  costs  and  fines.* 

The  proportion  of  the  county's  expenditure  met  by  its  own 
receipts  varied  greatly.  The  great  advance  in  receipts  in  the 
years  1854  to  1857  made  possible  the  payment  of  as  much  as  60 
per  cent  of  county  expenditure  from  county  receipts. 

Debt 

The  increase  in  valuation  from  $118450,000  in  1844  to  $135,- 
948,000  in  1845  brought  in  very  large  receipts,  although  the  tax 
rate  was  reduced  from  $6.00  to  $5.70.  This,  together  with  receipts 
from  sales  of  city  property,  amounting  to  $192,138,  permitted  a 
continuance  of  the  policy  of  debt  reduction,  begun  in  the  last 
years  of  the  first  period.  The  net  debt  of  the  city  was  accordingly 
diminished  by  $348,000  in  1845. 

*  Massachusetts  Auditor's  Report  (1856),  p.  65. 

*  Mayors'  Inaugurals,  ii,  p.  116  (1S56). 

*  Massachusetts  Auditor's  Report  (1856),  p.  65. 

*  Acts,  1859,  ch.  196. 

*  City  Documents,  no.  98  (i860),  p.  9. 


lOO  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

On  April  30,  1846,  the  debt  amounted  to  only  $436,000,  the 
lowest  point  since  1826.  The  interest  payment  in  1845  was 
$59,118,  an  addition  of  less  than  6  per  cent  to  the  other  expendi- 
tures of  the  city.  The  feeling  prevailed  that  the  enormous  land 
sales  made  the  practical  extinction  of  the  debt  a  matter  of  only  a 
few  years.  This  knowledge  of  the  favorable  condition  of  the 
city's  finances  probably  gave  an  impetus  to  the  movement  of 
expansion  just  then  beginning.  In  his  inaugural  of  1846,  Josiah 
Quincy,  Jr.,  who  was  very  eager  to  secure  the  introduction  of 
water,  pointed  out  that  the  city  debt  could  be  met  by  the  balance 
in  the  "  sinking  fund  "  together  with  the  proceeds  of  the  sale  of 
bonds  and  notes  and  of  the  city  wharf.  ^  The  wharf,  which  he 
estimated  at  $600,000,  eventually  sold  in  1853  for  $400,000. 
Against  the  commissioners'  estimate  of  $2,651,643  as  the  cost  of 
the  water  system,  he  placed  the  city  lands  valued  at  $3,175,000. 
That  the  finances  of  the  city  presented  a  favorable  showing,  there 
can  be  no  doubt,  but  Mayor  Quincy,  like  many  others,  placed  too 
much  confidence  in  sales  of  city  property.^ 

The  water  debt  and  the  city  debt  proper  were  kept  in  separate 
accounts,  a  practice  of  little  avail  after  1852  because  of  frequent 
transfers.  The  introduction  of  city  water  at  a  cost  of  $5,397,490 
helped  to  carry  the  debt  of  Boston  from  $436,000  in  1846  to 
$6,986,000  in  1853.  But  this  enormous  undertaking  was  not  the 
only  cause  of  increased  expenditure.  Large  advances  were  made 
in  almost  aU  branches  of  city  activity,  especially  in  the  years 
1846  to  1848.  Much  of  this  increase  was  met  by  loans.  Con- 
sequently, the  city  debt  proper  was  increased  by  over  $1,100,000 
in  the  same  period.' 

The  story  of  the  water  loan,  negotiated  at  a  period  when  the 
value  of  American  securities  had  been  impaired  by  repudiation,  is 
noteworthy.  The  act,  authorizing  the  construction  of  the  water 
works,  limited  the  power  of  the  city  to  borrow  for  this  object  to 

*  Mayors^  Inaugurals,  i,  p.  327  (1846). 
«  Ibid.,  p.  328  (1846). 

*  In  the  process  of  funding  the  water  loan  in  1852  loans,  $500,000  or  $600,000 
ia  excess  of  the  cost  of  the  water  works,  were  negotiated.  This  balance  swelled 
the  city  "  sinking  fund,"  thus  making  the  city  debt  proper  apparently  smaller  by 
that  amount.     See  Table  on  p.  380  of  the  Appendix. 


i84S-S9l        THE  BUILDING  OF  THE  WATERWORKS  lOI 

three  million  dollars.  This  limit  was  extended,  however,  as  the 
cost  came  to  exceed  the  original  estimate.  The  committee  of 
finance  believed  that  the  excellent  security  of  the  investment 
would  permit  placing  the  loan  abroad  at  a  rate  of  interest  lower 
than  could  be  obtained  in  this  country.  They,  accordingly,  com- 
missioned William  Rollins,  Esq.,  who  had  business  connections 
with  European  banking  houses,  to  conclude  a  loan  at  4  per  cent.^ 
Mr.  Rollins  spent  the  summer  of  1846  in  Europe,  and  negotiated 
with  the  leading  banking  firms  of  Amsterdam,  Paris  and  London. 
He  was  unable,  however,  to  secure  terms  more  favorable  than 
could  be  obtained  here.  The  bankers  told  him  there  was  no 
market  for  American  stocks. 

The  stringency  in  the  American  money  market,  due  to  appre- 
hension of  the  result  of  the  independent  treasury  system  and  of 
the  changes  in  the  tariff,  deferred  the  attempt  to  procure  a  loan 
at  home  until  the  spring  of  1847.  Meanwhile  the  committee  of 
finance  obtained  through  temporary  loans  the  funds  needed  for 
immediate  construction.  On  the  30th  of  April  the  committee 
began  advertising  for  sealed  prop>osals  for  a  loan  of  one  million 
dollars  at  5  per  cent,  subscriptions  to  close  on  July  8th.  Notices 
were  widely  circulated  both  in  the  United  States  and  in  Europe. 
In  order  to  reach  the  small  investor,  consideration  was  to  be  given 
to  bids  of  $500  or  upwards.*  The  loan  was  successful.  A  total  of 
$995,000  was  taken  at  prices  but  little  below  par.'  After  1857 
the  principal  was  to  be  repaid  in  five  equal  annual  instalments. 
The  committee  made  the  time  of  repayment  coincide  with  the 
period  in  which  they  expected  the  Neck  lands  would  be  sold. 
This  permanent  loan  and  $1,134,056  borrowed  temporarily  con- 
stituted the  total  water  debt  at  the  end  of  1847. 

From  1848  onward,  the  city  was  able  to  obtain  long-time  water 
loans  at  better  rates  of  interest.  As  fast  as  its  temporary  obliga- 
tions fell  due,  it  funded  them  in  water  scrip.  In  1852  it  secured 
in  London  the  residue  needed  for  the  water  works,  a  £400,000 
loan  at  4^  per  cent,  payable  in  20  years.     The  remarkable  credit, 

*  Mayors'  Inaugurals,  i,  p.  338  (1847). 
«  Ibid.,  i,  p.  360  (1848). 

*  City  Documents,  no.  30  (1847),  p.  5. 


102  THE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

which  Boston  enjoyed  at  this  time,  permitted  the  placing  of  this 
loan  at  10^  per  cent  premium.^  The  average  rate  of  interest  paid 
on  the  total  water  loan  in  1853,  just  after  the  funding  of  the 
greater  part  of  the  temporary  debt,  was  5.042,  as  against  5.421 
per  cent  paid  in  the  previous  year.  The  commencement  in  1857 
of  pajonent  on  the  first  loan  brought  the  interest  rate  down  to 
4.75  per  cent  in  i860.  At  this  time  the  total  water  debt  stood  at 
$3,846,000,  only  $7,500  of  this  being  a  temporary  loan.  Its 
highest  point  was  $5,972,976,  reached  in  1853  during  the  process 
of  funding.  This  reduction  could  not  be  made,  of  course,  out  of 
the  water  rates.  Moreover,  the  money  did  not  come  to  any  great 
extent  from  taxes.  It  was  obtained  from  new  loans,  incorporated 
in  the  city  debt  proper.  In  his  report  for  1858  the  auditor  re- 
marked that  these  apparent  reductions  were  "  merely  transfers 
from  the  Water  Debt  to  the  City  Debt."  ^  This  policy  was 
likely  to  make  future  administrations  forget  the  object  for  which 
the  loans  had  originally  been  contracted. 

During  the  rapid  increase  in  expenditures  which  followed  1845 
resort  was  had  to  loans  as  freely  as  in  the  thirties.  Mayor 
Quincy  added  about  $700,000  to  the  city  debt  proper,  and  Mayor 
Bigelow,  despite  his  great  opposition  to  the  liberal  policy  then  in 
vogue,  was  obliged  to  see  the  debt  increase  about  $250,000.  The 
advance  under  Mayor  Bigelow  was  amply  justified,  since  during 
his  term  much  was  spent  in  such  permanent  improvements  as  the 
new  jail  and  the  almshouse  on  Deer  Island.  But  for  these  extra- 
ordinary undertakings,  the  Mayor's  policy  of  retrenchment 
would  have  resulted  in  a  reduction  of  the  city  debt  proper.  His 
condemnation  of  expenditure  is  well  expressed  in  his  address  of 
1850.  "  I  have  reason  to  believe,"  Mayor  Bigelow  said,  "  that 
there  is  no  other  City  in  the  world,  (certainly  not  in  our  country) 
the  affairs  of  which,  in  proportion  to  its  size,  are  administered 
at  so  great  an  expense  as  our  own."  ' 

Mayor  Seaver,  who  succeeded  Mr.  Bigelow  in  1852,  was  also  in 
favor  of  retrenchment.*  He  made  the  mistake  the  first  year, 
however,  of  allowing  the  tax  rate  to  be  lowered  from  $7.00  to 

*  Mayors^ Inaugurals, u,p.  16  (1853).         '  Mayors'  Inaugurals,  i,  p.  393. 
«  Auditor's  Report  (1858),  p.  6.  *  Ibid.,  ii,  p.  12  (1852). 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  I03 

$640.  As  a  result,  his  retrenchment  in  expenditure  was  ac- 
companied by  a  considerable  increase  in  the  consolidated  debt. 
This  led  in  1853  to  a  tax  rate  of  $7.60.  The  increased  receipts 
from  taxation  and  also  from  the  sale  of  city  property  enabled 
Mayor  Seaver  to  reduce  the  debt  by  $599,000.  This  new  policy 
of  meeting  expenditures  from  taxation  carried  the  tax  rate  to 
$9.20  in  1854,  the  first  year  of  Mayor  Smith's  administration, 
making  possible  a  reduction  of  $279,000  in  the  consolidated  debt. 
In  this  year  the  task  of  repaying  the  water  scrip  as  it  fell  due  was 
entrusted  to  the  committee  on  the  reduction  of  the  city  debt.^ 
The  second  year  of  Mayor  Smith's  administration  saw  the  pay- 
ment of  $90,000  more  on  the  debt.  The  reduction  from  $6,986,- 
000  in  1853  to  $6,018,000  in  1856,  a  diminution  of  $868,000  in 
three  years,  appears  very  commendable  when  we  consider  that 
these  were  years  of  rapidly  increasing  expenditure.  This  was 
the  first  time  that  debt  reduction  accompanied  increasing  ex- 
penditures. A  large  part  of  this  payment  was  made,  however, 
from  the  sales  of  city  property. 

In  his  inaugural  of  1857,  Mayor  Rice  recommended  the  pas- 
sage of  an  ordinance  which  would  extend  to  the  consolidated  debt 
the  provision  requiring  that  an  amount  equal  to  3  per  cent  of  the 
debt  be  appropriated  annually  from  taxes.^  Although  such  an 
ordinance  was  not  passed,  the  city  council  did  increase  the  appro- 
priation for  that  year  to  $80,000,  an  advance  of  $20,000.  This 
was  raised  in  1858  to  $105,000,  and  in  1859  to  $220,000,  this 
payment  being  equivalent  to  2?  per  cent  of  the  consolidated  gross 
debt.  Mayor  Rice  attributed  the  steady  increase  in  the  debt  to 
"  the  necessity  of  annually  undertaking  enterprises  which  are  not 
anticipated  at  the  time  when  the  annual  appropriation  biU  is 
passed,  .  .  .  and  also  of  providing  for  those  permanent  works 
which  apf>ear  to  be  proper  subjects  for  loans  rather  than  for 
immediate  taxation." '  He  suggested  that  pro\'ision  be  made 
"  for  the  payment  of  all  extraordinary  works  by  instalments  to 
be  raised  at  intervals  by  taxation  within  specified  periods  from 
the  time  they  are  undertaken."  * 

*  Auditor's  Report  (1854),  p.  165.  •  Ibid.,  p.  125. 

*  Mayors'  Inaugurals,  u, p.  126  (iSsi)'       *  Ibid. ,  p.  126  {iSsj). 


I04  THE  FINANCIAL  HISTORY  OF  BOSTON         [1845-59 

From  $6,018,000  in  1856  the  debt  rose  to  $7,524,000  in  i860. 
All  of  these  years  saw  an  increase  with  the  exception  of  the  last 
when  the  record  tax  rate  of  $9.70  allowed  a  reduction  of  $100,000. 
And  yet  during  the  last  four  years  of  the  period  the  city  was  fast 
disposing  of  its  property,  the  receipts  from  this  source  amounting 
to  practically  $1,000,000  or  $250,000  a  year. 

Contemporary  opinions  differ  as  to  the  burden  of  this  debt  of 
$7,524,000  at  the  end  of  the  period.  In  1858  Mayor  Rice  pre- 
sented a  very  optimistic  statement  of  the  city's  financial  condi- 
tion, claiming  that  there  was  not  even  cause  for  "  the  apprehen- 
sions of  the  most  timid."  ^  Just  one  year  later  we  find  Mayor 
Lincoln  declaring  that  "  there  is  a  just  apprehension  in  the  minds 
of  the  citizens  as  to  the  public  debt,  which  is  accumulating  from 
year  to  year."  "  Our  current  expenses  each  year,"  he  said, 
"  should  be  met  by  those  who  are  enjoying  the  good  they  secure."'^ 
That  the  city's  credit  was  excellent  at  the  end  of  the  period, 
there  can  be  no  doubt;  but,  that  the  debt  should  have  been  much 
smaller,  is  also  true. 

Our  study  of  the  debt  of  Boston  to  i860  has  brought  out  the 
fact  that  very  little  reliance  should  be  placed  on  sales  of  property 
as  a  means  of  reducing  the  debt.  These  are  likely  to  be  least 
when  city  activity  ceases,  the  very  period  in  which  debt  reduction 
should  take  place;  in  times  of  prosperity  their  volume  encour- 
ages expenditure.  Furthermore,  the  need  of  careful  distinction 
between  ordinary  and  extraordinary  expenditure  is  apparent. 
The  maintenance  of  the  identity  of  each  debt,  instead  of  the 
custom  of  incorporating  it  when  due  in  a  redemption  loan,  would 
at  least  have  given  the  citizens  a  better  statement  of  the  financial 
condition  of  the  municipality.  This  and  the  provision,  as  far  as 
practicable,  in  every  loan  for  annual  repayment  from  taxes  might 
have  checked  somewhat  the  resort  to  the  use  of  the  city's  credit 
and  made  less  uncertain  debt  reduction.  Of  course,  the  success 
of  this  device,  as  well  as  that  of  any  that  could  be  devised,  de- 
pends upon  the  cooperation  of  the  city  government.  Its  merit  is 
that  it  presents  clearly  the  actual  condition  of  the  city's  finances. 

*  Mayors*  Inaugurals,  ii,  p.  157  (1858).  *  Ibid.,  p.  165  (1859). 


I84S-59]        THE  BUILDING  OF  THE  WATERWORKS  I  OS 

Financial  Policy 

The  first  period  closed  with  the  finances  of  the  city  on  an  excel- 
lent basis.  The  policy,  followed  by  Mayors  Chapman  and 
Brimmer,  of  reducing  expenditures  and  at  the  same  time  main- 
taining the  tax  rate  had  given  excellent  results.  Four  years  of 
economy  had  resulted  in  the  reduction  of  the  city  debt  by  one- 
half. 

The  second  period  opened  with  Thomas  Aspinwall  Davis  as 
mayor.  He  was  the  candidate  of  the  "  Native  American  "  party 
which  for  two  decades  found  support  from  many  who  feared  the 
destruction  of  American  institutions  by  immigration.  Mayor 
Davis  died  in  oflSce  toward  the  end  of  his  year.^  Although 
expenditures  were  fast  increasing  in  response  to  prosperity  it  was 
found  possible  to  reduce  the  debt  by  $348,000  in  1845,  bringing 
it  to  only  $436,000.  This  amortisation  was  accomplished  from 
the  proceeds  of  the  public  land  sales  which  amounted  to  $400,000 
in  that  year.  Inasmuch  as  the  city  council  had  reduced  the  tax 
rate  from  $6.00  in  1844  to  $5.70  in  1845,  we  cannot  give  to  the 
policy  of  the  new  administration  the  commendation  won  by  the 
government  under  Mayors  Chapman  and  Brimmer.  The  chief 
causes  of  the  increase  in  expenditures  for  1845  were  reorganiza- 
tions in  the  police  and  fire  departments  and  much  greater  activity 
in  street  laying-out  and  widening. 

The  upward  movement  with  which  the  period  began  reached  its 
high  point  under  Mayor  Josiah  Quincy,  Jr.,  a  son  of  the  second 
mayor.  He  served  three  years,  years  of  tremendous  growth  in 
municipal  activity,  in  which  expenditures,  exclusive  of  the  large 
amount  spent  in  the  introduction  of  city  water,  almost  doubled. 
Apparently,  Mayor  Quincy  inherited  much  of  his  father's  energy 
and  ability,  and  knew,  as  did  his  father,  how  to  take  advantage  of 
prosperous  times  in  carrying  out  municipal  improvements.  Like 
him,  he  possessed  an  optimistic  nature,  and  was  able  to  persuade 
his  fellow  citizens  that  in  the  accomplishment  of  these  tasks  the 
resources  of  the  city  amply  justified  a  very  large  increase  in  the 
debt. 

*  Memorial  Uistory,  iii,  pp.  250,  251. 


Io6  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

The  great  event  of  Mayor  Quincy's  administration  was  the 
construction  of  the  water  system.  This  work,  not  entirely  com- 
pleted until  185 1,  cost  over  $5,000,000,  almost  twice  as  much  as 
was  originally  expected.  Although  the  system  was  much  larger 
than  the  estimates  called  for,  this  increase  in  the  scale  of  the 
undertaking  was  necessary  because  the  needs  of  the  city  had  not 
been  accurately  calculated.  Large  sums  were  also  spent  during 
the  Mayor's  three  years  on  the  streets,  in  the  preparation  of 
public  lands  for  sale,  in  the  erection  of  many  new  schoolhouses 
and  in  1848  in  meeting  the  initial  cost  of  the  new  jail. 

The  result  of  these  three  years  of  activity  is  seen  in  the  rise  of 
expenditures  from  $974,102  in  1845  to  $3,378,944  in  1848  or, 
exclusive  of  the  expenditure  for  city  water  in  that  year,  to  $1,624,- 
069.  Meanwhile  the  debt  had  risen  from  $436,oooto  $4,946,000, 
an  increase  of  $4,510,000.  Of  this  increase,  $723,000  was  caused 
by  loans  incurred  for  other  objects  than  water.  The  receipts  of 
the  city  during  this  same  period  advanced  from  $1,126,433  ^^ 
$1,412,537,  this  growth  being  accounted  for  by  the  increase  in  tax 
receipts.  As  in  former  times  of  rapidly  growing  expenditures,  the 
city  coimcil  was  very  slow  in  raising  the  tax  rate.  This  was  fixed 
at  $6.00  in  1846  and  1847  and  $6.50  in  1848.  Obviously,  the 
placing  of  the  rate  at  so  low  a  figure,  when  loans  were  necessary  to 
cover  the  deficits,  meant  a  reversal  of  the  policy  so  lately  pursued 
of  meeting  expenditures  from  taxes.  Though  a  small  amount  of 
increase  in  the  debt  would  have  been  warranted  by  the  extra- 
ordinary character  of  some  of  the  expenditures,  the  $723,000 
contracted  for  city  objects  exclusive  of  water  seems  too  great  an 
addition.  The  payment  of  practically  all  expenditures  out  of 
taxes  might  have  caused  a  saving  of  public  money,  for  extrava- 
gance in  the  construction  of  public  buildings  probably  began  at 
this  time. 

The  next  few  years,  of  comparative  depression,  had  a  mayor 
well  suited  to  the  task  of  retrenchment,  John  Prescott  Bigelow. 
He  served  three  years,  his  administration  seeing  the  completion 
of  the  water  works,  the  construction  of  the  new  jail  on  lines  more 
modest  than  those  at  first  planned,  and  the  erection  of  the  alms- 
house on  Deer  Island.      These  undertakings  did  not  permit 


1845-59]        THE  BUILDING  OF  TEE  WATERWORKS  I07 

retrenchment  to  the  extent  Mayor  Bigelow  desired.  Moreover, 
the  community  was  demanding  a  higher  grade  of  service.  Al- 
though the  repeated  demands  of  the  Mayor  for  a  higher  tax  rate 
were  partially  successful,  he  was  obliged  to  see  an  increase  in  the 
city  debt  proper  of  $253,000.  At  the  end  of  his  administration 
the  consolidated  debt  of  the  city  was  $6,621,000.  The  tax  rate 
was  $6.50  in  1849,  $6.80  in  1850  and  $7.00  in  1851. 

The  work  of  retrenchment  begun  by  Mayor  Bigelow  was  con- 
tinued by  his  successor  Benjamin  Seaver  who  held  office  in  1852 
and  1853.  He  succeeded  in  keeping  the  expenditures  of  the  city 
at  practically  the  same  level.  The  tax  rate,  after  being  lowered 
the  first  year  of  the  administration  to  $6.40,  was  raised  in  the 
second  to  $7.60,  the  increase  manifesting  the  purpose  of  the  city 
council  to  meet  all  expenditures  from  taxes.  The  greater  receipts 
from  taxation  in  1853  together  with  large  returns  from  the  sale  of 
city  property  made  possible  during  his  administration  a  debt 
reduction  of  $234,000. 

The  commercial  prosperity  which  began  about  1853  soon 
a£Fected  municipal  activities.  Expenditures  rose  from  $2,241,- 
135  m  1853  to  $2,452,220  in  1854  and  $3,739,554  in  1857.^  In  the 
years  1854  and  1855  Jerome  Van  Crowninshield  Smith  was  mayor. 
The  chief  events  of  his  administration  were  the  reorganization  of 
the  police  department  and  the  enactment  of  the  new  city  charter. 
The  first  year  he  was  in  office  the  city  council  held  to  the  excellent 
policy  established  by  the  government  of  1853,  raising  the  tax  rate 
to  $9.20.  As  a  result,  the  city  was  able  to  meet  the  increase  in 
expenditures  without  recourse  to  loans  and  also  to  pay  off  $279,- 
000  on  the  debt.  Unfortunately,  the  city  council  was  unable  to 
maintain  such  a  vigorous  policy  long.  The  growing  number  of 
complaints  against  high  taxes  forced  the  city  government  to  lower 
the  rate  for  1855  to  $7.70.  Even  at  this  figure  the  large  land  sales 
allowed  a  payment  of  $90,000  toward  the  debt.  This  policy  of 
the  governments  of  1853  and  1854  is  to  be  greatly  commended, 
especially  that  of  the  latter,  which  in  the  face  of  increasing 
expenditures  dared  to  attempt  the  reduction  of  the  city  debt. 

'  The  resumption  of  the  state  tax  levy  in  1853  was  in  part  responsible  for  this 


I08  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1845-59 

Alexander  Hamilton  Rice  was  mayor  in  1856  and  1857.  An 
increase  of  expenditure  was  taking  place  in  practically  aU  lines  of 
municipal  activity,  particularly  in  the  laying  out  of  streets  and  the 
improvement  of  public  lands.  Meanwhile  receipts  lagged  con- 
siderably behind  expenditures  in  spite  of  a  tax  rate  of  $8.00  in 
1856  and  $9.30  in  1857.  Consequently,  the  city  debt  rose  to 
$186,000  in  the  former  year  and  $789,000  in  the  latter.  The 
large  receipts  from  the  sale  of  city  property  served  only  to  check 
somewhat  the  increase  in  the  debt. 

The  last  two  years  of  the  period  were  years  of  rest.  During 
these  years  the  city  was  admirably  served  by  Frederick  Walker 
Lincoln  who  was  to  hold  office  again  during  the  troublous  years  of 
the  War.  The  panic  of  1857  is  recorded  in  the  decrease  in  the 
amount  of  taxable  property  from  $258,111,000  to  $254,714,000. 
Consequently,  with  a  tax  rate  reduced  to  $8.60  the  government 
was  unable  to  meet  the  requirements  of  a  higher  plane  of  muni- 
cipal economy  without  resort  to  loans.  The  debt  increased 
$630,000  in  1858,  carrying  it  to  $7,623,000,  the  highest  point  of 
the  period.  The  next  year,  however,  a  tax  rate  of  $9.70,  the 
record  figure  before  the  War,  enabled  a  reduction  of  $99,000. 

The  second  period  saw  a  change  much  greater  than  that  ac- 
complished from  1822  to  1844.  In  the  first  period  expenditures 
rose  from  about  $200,000  to  $750,000;  by  1859,  however,  they 
had  increased  to  $3,500,000.  The  police  and  fire  departments 
had  become  better  adapted  to  the  needs  of  a  large  city;  the  extra- 
ordinary expenditures  of  the  first  period,  such  as  the  erection  of 
schoolhouses,  had  become  normal.  The  standard  of  service  had 
increased  considerably,  and  new  conveniences,  particularly  that 
of  city  water,  had  been  introduced.  The  money  for  all  these 
improvements  came,  as  we  have  seen,  from  the  proceeds  of  a  much 
higher  tax  rate  and  also  from  loans.  The  tax  rate  had  increased 
from  $5.70  in  1845  to  $9.70  in  1859,  and  the  debt  of  $7,524,000 
had  practically  all  been  contracted  during  the  second  period. 
Even  after  allowing  for  the  extraordinary  expenditure  for  city 
water,  we  must  conclude  that  the  debt  in  1859  was  too  large. 
Throughout  the  greater  part  of  the  period,  especially  in  the  years 
1845  to  1852  a  higher  tax  rate  should  have  been  employed. 


1845-59]        THE  BUILDING  OF  THE  WATERWORKS  109 

The  second  period  left  Boston  with  many  tasks  before  her.  The 
accomplishment  of  these  was  to  take  her  still  farther  away  from 
the  conservatism  of  the  town  government,  to  increase  greatly 
the  variety  of  her  expenditures,  to  raise  still  higher  the  rate  of 
taxation,  and  to  fasten  more  firmly  upon  the  city  a  permanent 
debt. 


CHAPTER  IV 

THE  PRESERVATION  OF  THE  UNION:  THE  GREAT 

LAND  AND  STREET  IMPROVEMENTS:  THE 

ANNEXATIONS,  1860-1873 

Government 

The  form  of  government  established  by  the  charter  of  1854  con- 
tinued with  but  few  changes  throughout  this  period.  It  will  be 
remembered  that  the  act  of  1854  increased  the  executive  powers 
of  the  aldermen  and  confirmed  the  practice  of  administration 
through  joint  committees.  By  placing  the  mayor  outside  the 
upper  branch  of  the  city  council,  it  diminished  his  power  as  an 
executive  officer.  The  qualified  power  of  veto,  which  extended 
to  all  acts  of  the  city  council  in  concurrent  vote,  and  to  the 
orders  of  either  branch  when  an  expenditure  of  money  was  in- 
volved,^ did  not  make  up  for  the  authority  which  the  mayor  for- 
merly exercised  as  a  member  of  the  board  of  mayor  and  aldermen. 
In  1864  the  city  council  secured  permission  to  elect  the  overseers 
of  the  poor.2 

With  the  growth  of  the  city  it  became  more  and  more  apparent 
that  the  board  of  aldermen  and  the  committees  were  not  qualified 
to  deal  adequately  with  executive  business.  The  defects  of  the 
system  were  the  lack  of  responsibility  and  the  difi&culty  of  getting 
efficient  service  from  an  unpaid  board.  Moreover,  the  composi- 
tion of  the  board  was  changed  annually.  In  1864  the  city  council 
asked  the  legislature  to  lengthen  the  terms  of  the  mayor,  alder- 
men and  members  of  the  common  council.'  Four  years  later  a 
committee  favored  extending  the  terms  of  these  officers  to  two 
years.* 

Toward  the  end  of  the  period  a  movement  was  gathering  force, 
which  aimed  to  take  away  the  executive  power  of  the  aldermen. 

*  Ads,  1854,  ch.  448,  sec.  47. 

'  Ciiy  Documents,  no.  120  (1884),  p.  viii. 
»  Mayors'  Inaugurals, \i,p.3Si  (1865). 

*  City  Documents,  no.  14  (i{ 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 1 1 

The  growth  of  this  movement  was  accelerated  by  the  very  appar- 
ent inability  of  the  upper  branch  to  meet  certain  emergencies. 
The  majority  of  these  reformers  were  unwilling,  however,  to  trans- 
fer executive  power  to  the  mayor,  fearing  to  place  so  much 
authority  in  the  hands  of  one  man.  Their  plan  was  a  sort  of 
compromise,  contemplating  the  establishment  of  paid  commis- 
sioners.^ The  first  result  of  this  agitation  was  the  vesting  of  the 
power  to  lay  out,  widen,  alter  and  discontinue  streets  and  to  abate 
taxes  in  a  board  of  street  commissioners.  This  body  was  to  con- 
sist of  three  men,  one  to  be  elected  annually  by  the  voters.^ 

The  power  of  the  aldermen  was  still  further  reduced  by  the 
reorganization  of  the  health  and  fire  departments.  By  ordin- 
ances of  December  2, 1872  and  January  10, 1873  the  control  of  the 
health  of  the  city  was  transferred  to  a  board  of  health,  consisting 
of  three  persons,  not  members  of  the  city  council,  to  be  nominated 
by  the  mayor  and  approved  by  the  council.  They  were  to  hold 
office  for  three  years.'  In  the  same  year  a  board  of  fire  commis- 
sioners was  created  by  ordinance,  their  method  of  appointment 
and  term  of  service  being  the  same  as  that  of  the  board  of 
health.* 

In  his  inaugural  of  1874  Mayor  Cobb  demanded  a  revision  that 
should  leave  the  city  council  only  its  legislative  business.^  The 
inaugurals  of  1865  *  and  1873  ^  ^^^  contained  similar  requests. 
Mayor  Cobb's  recommendation  led  to  the  appointment  of  a 
commission  on  charter  revision.'  The  first  part  of  the  period  saw 
government  by  committee  at  its  height;  the  last  saw  it  begin  to 
decline.  After  enjoying  for  fifty  years  the  exercise  of  practically 
all  executive  p>ower,  the  aldermen  were  slowly  but  surely  being 
forced  to  give  up  their  cherished  privileges. 

Expenditures 

The  period  i860  to  1873  saw  a  most  remarkable  rise  in  expendi- 
tures.    In  these  fourteen  years  the  expenditures  of  Boston  in- 

'  Ernst,  Constitutional UisloTy,\i.  117.  *  Mayor's  Inaugural  (1874),  p.  7. 

*  Acts,  1870,  ch.  337.  •  Mayors'  Inaugurals,  ii,  p.  353  (1865). 

*  Auditor's  Report  (1872),  p.  20.  ^  Mayor's  Inaugural,  (1873),  P-  3°- 

*  Ibid.  (1873),  p.  14.  •  Memorial  History,  iii,  p.  282. 


1 1 2  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

creased  from  $3,500,546  to  $17,812,874.  The  per  capita  figure 
advanced  from  about  $20  to  $65.^ 

The  retrenchment  with  which  the  last  period  closed  continued 
through  1861,  the  expenditures  being  $3,343,776  in  that  year.  In 
1862,  however,  the  great  demands  of  the  War  carried  them  to 
$4,625,135.  But  city  expenditures,  exclusive  of  War  payments, 
remained  at  about  $3,300,000  through  1863.  Then,  largely  in 
response  to  higher  prices,  they  rose  to  $4,700,000  in  1865. 

Peace  left  the  city  free  to  take  up  new  tasks.  A  period  of  great 
activity  at  once  began,  carrying  expenditures  from  $4,797,320  in 
1865  to  $11,962,251  in  1869.  Then,  after  a  rest  in  1870  and  1871 
they  rose  to  $14,188,440  in  1872  and  $17,812,874  in  1873.  The 
growth  of  expenditures  after  1865  was  somewhat  accelerated  by 
the  aimexation  of  Roxbury  in  1868,  which  added  possibly  $700,- 
000,  and  of  Dorchester  in  1870,  which  increased  expenditures 
$200,000.2  'Pljg  aimexation  of  Brighton,  Charlestown,  and  West 
Roxbury  took  place  at  the  very  end  of  the  period,  affecting  but 
little  the  expenditures  of  1873.  ^^t  the  greater  part  of  this 
increase  was  the  result  of  extraordinary  municipal  activity.  The 
shattering  of  conservative  ideas  under  the  influence  of  a  stirring 
conflict  led  alike  to  great  public  and  private  undertakings. 

General  Government.  The  expenditure  for  general  govern- 
ment did  not  keep  pace  with  the  growth  in  total  expenditures.  It 
rose  from  $121,975  in  i860  to  $357,373  in  1873.  In  the  period 
1868  to  1871  this  branch  constituted  but  2.8  per  cent  of  all  city 
expenditures,  as  against  3.5  per  cent  in  the  years  1854  to 
1857.  Meanwhile  the  per  capita  figure  had  risen  from  $0.59  to 
$1.17. 

I  have  divided  the  total  expenditure  for  general  government 
into  salaries  and  other  expenditures.^  Salaries  increased  suddenly 
from  $92,127  in  1863  to  $106,965  in  1864  and  $114,350  in  1865. 
This  rise  was  due  to  the  necessity  of  keeping  pace  with  the  higher 
level  of  prices.     The  increased  cost  of  labor  and  supplies  affected 

*  I  have  estimated  the  population  in  1873  ^^  275,000,  leaving  out  the  annexa- 
tions of  1873,  which  came  too  late  in  the  year  to  have  much  effect  upon  expendi- 
tures. 

*  Memorial  History,  iii,  p.  600. 
'  See  Appendix,  p.  352. 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  II3 

all  branches  of  city  activity.^  The  fall  to  $91,396  in  1866  was  the 
result  of  transferring  to  other  departments  the  compensation  of 
certain  oflficers  formerly  charged  under  the  head  of  salaries.  From 
this  figure  the  expenditure  steadily  rose  to  $167,440  in  1873. 
The  marked  increase  in  1870  was  largely  due  to  the  necessity  of 
employing  a  greater  force  in  the  assessors'  department. 

The  following  table  gives  the  pay  of  the  city's  principal  officers 
for  every  year  in  which  a  change  took  place. 

i860  1864  1865  1866 

Mayor $4,cxx3  $5,000  $5,000  $5,000 

Treasurer 3,250  3,750  3,750  4,250 

City  Clerk 2,500  3,000  3,500  3,500 

City  Solicitor 4,000  4,000  4,000  S,ooo 

Auditor 2,500  3,000  3,000  3,500 

Assessor  1,600  1,700  1,700  2,000 

Total $17,850  $20,450  $20,950  $23,250 

1867  1869  1871  1873 

Mayor $S,ooo  $5,000  $5,000  $5,000 

Treasurer 4,500  5,ooo  S,ooo  5,000 

City  Clerk 4,000  4,500  5,000  5,000 

City  Solicitor S,ooo  5,000  5,000  5,000 

Auditor 4,000  4,500  5,000  6,000 

Assessor  2,500  2,500  3,000  3,000 

Total $25,000      $26,500      $28,000      $29,000 

The  rise  in  the  total  salaries  of  these  officers  from  $17,850  in  i860 
to  $29,000  in  1873  represented  an  increase  of  62  per  cent  in  this 
period. 

But  one  extraordinary  expenditure  occurred  under  general 
government,  the  erection  of  the  long-needed  city  hall.  The 
refitting  of  the  old  court  house  in  1840  had  only  suspended  the 
agitation  for  a  new  building.  Beginning  with  1850  the  over- 
crowded condition  of  the  structure  demanded  the  attention  of 
successive  city  governments.'  In  i860  a  committee  reported  a 
plan  which  contemplated  the  enlargement  of  the  old  building  at 
a  cost  of  $100,000.  In  his  inaugural  of  1861  Mayor  Wightman, 
however,  urged  the  erection  of  an  entirely  new  building.     He 

'  Mayors'  Inaugurals,  ii,  p.  326  (1865). 
*  City  Documents,  no.  44  (1862),  p.  11. 


114  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

believed  it  could  be  obtained  with  but  little  more  expenditure.^ 
A  similar  recommendation  in  1862  induced  the  city  council  to 
accept  the  report  of  a  committee,  favoring  an  appropriation  of 
$160,000  for  a  new  building.^  The  corner  stone  was  laid  Decem- 
ber 22, 1862.  On  this  occasion  the  Mayor  stated  that  the  present 
was  a  most  appropriate  time  for  beginning  the  work,  since  the 
finances  of  the  city  were  good  and  money,  abundant  and  cheap.' 

The  modest  estimate  of  $160,000  was  soon  left  far  behind  in  the 
rising  prices  of  the  next  few  years.  A  few  days  after  the  opti- 
mistic speech  of  Mayor  Wightman,  his  successor,  Frederick 
Walker  Lincoln,  pointed  out  that  contracts  already  made  called 
for  an  expenditure  of  $144,000.  Other  requisites,  he  said,  "  have 
not  been  contracted  for,  and  have  been  estimated  by  competent 
judges  at  $123,800."  *  A  year  later  he  was  able  to  calculate  its 
probable  cost  at  between  three  and  four  hundred  thousand  dol- 
lars.^ When  the  construction  account  was  finally  closed  in  1865, 
the  entire  expenditure  amoimted  to  $505,191.^  A  part  of  this 
increase  over  the  estimates  was,  of  course,  due  to  the  higher  cost 
of  labor  and  materials.  The  larger  part  was,  however,  the  result 
of  changes  in  the  original  plans.' 

At  this  time  there  sprang  up  the  practice  of  junketing,  which, 
though  not  a  source  of  great  expenditure,  was  an  index  of  a  change 
in  the  attitude  of  the  city  council.  The  greater  demands  upon 
all  city  officers  at  this  period  obliged  them  to  give  a  much  larger 
amount  of  their  time  to  municipal  affairs.  Consequently,  it  was 
very  easy  for  an  unpaid  body  to  allow  itself  to  "  square  the  ac- 
count, by  eating,  drinking,  and  riding  at  the  city's  expense."  ^ 
This  practice  was  a  source  of  great  irritation  to  the  tax-payers,  as 
their  frequent  comments  make  plain.' 

^  Mayors'  Inaugurals,  ii,  p.  233  (1861). 

*  City  Documents,  no.  44  (1862),  p.  31;  Memorial  History,  iii,  p.  267. 
'  Mayors'  Inaugurals,  ii,  pp.  263-272  (City  Hall  Address). 

*  im.,  p.  282  (1863). 
'  Ibid.,  p.  302  (1864). 

"  Auditor's  Report  (1865),  p.  12. 

^  City  Documents,  no.  2J  (1866),  p.  69. 

*  Bugbee,  "  Memoir  of  Samuel  Foster  McCleary,"  in  Massachusetts  Historical 
Society  Proceedings,  October,  1901,  p.  7. 

*  Memorial  History,  iii,  p.  268. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  II5 

Police.  Expenditure  for  police  increased  considerably  during 
this  period,  rising  from  $230,837  in  i860  to  $736,396  in  1873. 
In  the  years  1868  to  187 1  it  demanded  5.6  per  cent  of  the  total 
expenditures  compared  with  7  per  cent  in  the  period  1854  to 
1857.  The  per  capita  figure  increased  from  $1.24  to  $2.32.  The 
causes  of  this  growth  were  the  rise  in  individual  salaries,  due 
to  the  higher  cost  of  living  and  the  increase  in  the  number  of 
the  force  due  to  the  exigencies  of  the  War  period  and  to  the 
annexations. 

Early  in  the  period  an  attempt  was  made  to  transfer  the  ap)- 
pointment  of  the  police  to  the  state  authorities.  The  feeling 
that  better  service  would  thus  be  secured  was  considerably  in- 
creased by  an  incident  which  happened  on  January  24,  1861. 
On  that  day  a  disturbance  arose  at  the  annual  meeting  of  the 
Anti-Slavery  Society  in  Tremont  Temple.  Without  seriously 
attempting  to  maintain  order.  Mayor  Wightman  forbade  the 
continuance  of  the  meeting  which  had  been  adjourned  until 
evening.  Many  felt  that  the  Mayor  should  have  allowed  the 
meeting  to  take  place,  relying  on  the  police  to  keep  order.  The 
movement  for  a  change  in  control  went  as  far  as  the  appointment 
of  a  committee  by  the  General  Court,  which  took  testimony  on 
conditions  in  Boston.  The  desire  for  local  self-government  was 
too  strong,  however,  to  permit  such  a  change.^ 

Expenditure  for  the  department  exclusive  of  the  expenditure 
for  station  houses,  did  not  rise  much  until  1863,  when  it  increased 
from  $250,661  to  $328,194.^  This  growth  was  due  both  to  an 
increase  in  the  force  and  to  the  raising  of  the  pay  of  a  large  part 
of  the  officers.'  The  increase  in  the  force  was  due  to  the  greater 
protection  needed  during  the  War  period.  In  his  report  for  1862 
the  chief  of  police  stated  that  "  the  labors  of  the  Police  Depart- 
ment have  been  very  greatly  increased  by  important,  new  and 
arduous  duties  growing  out  of  the  unnatural  civil  war  in  which 
the  country  has  been  plunged  by  mad  disorganizers  and  fanatics." 
He  mentioned  as  an  example  the  work  of  arresting  deserters  on 

*  Manorial  History,  iii,  p.  266. 

*  Sec  Appendix,  p.  355.     The  expenditure  for  station  houses  began  in  1861. 

*  City  Documents,  no.  6  (1864),  p.  37. 


Il6  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

request  of  military  commanders.^  The  sum  of  $30,000  was  spent 
in  putting  down  the  draft  riot  of  July  14,  1863.^ 

This  memorable  affair  started  in  the  North  End  with  the 
assault  of  two  assistant  provost  marshals  by  a  woman,  upon  whose 
husband  the  officers  were  seeking  to  serve  notice.  Policemen  who 
came  to  their  rescue  were  set  upon  by  the  mob,  and  almost  beaten 
to  death.  Almost  immediately  the  whole  North  End  was  in 
arms,  driving  the  police  of  that  district  to  their  station  house. 
Mayor  Lincoln  displayed  great  courage  and  ability.  He  gathered 
together  at  once  the  few  military  companies  in  the  city.  A 
charge  of  well-directed  grapeshot  repelled  an  assault  on  the 
Cooper  Street  Armory.  At  Dock  Square,  whither  it  had  gone 
to  sack  a  gun  store,  the  crowd  was  finally  dispersed.  No  further 
trouble  was  met  in  carrying  out  the  conscription.' 

The  fear  of  another  uprising  led  to  the  increase  of  the  force  in 
1864  to  350  men.  In  his  inaugural  of  1865  Mayor  Lincoln  stated 
that  the  length  of  the  beat  had  been  diminished,  and  the  depart- 
ment placed  in  better  position  "  to  act  with  efficiency  in  case  of 
tiunult  or  riot."  He  pointed  out,  however,  that  the  number  of 
the  force  was  not  large;  that  an  addition  of  one  hundred  men 
would  be  needed  to  make  the  ratio  to  population  equal  to  that  in 
New  York.*  From  $328,194  in  1863  the  expenditures  steadily 
increased  to  $454,079  in  1866. 

Even  after  its  termination  the  effect  of  the  War  was  seen  in 
police  expenditures.  An  increase  in  the  force  to  375  in  1865  was 
due,  according  to  the  Mayor,  to  "  the  erection  of  buildings  on 
former  unoccupied  territory,  and  the  dispersion  throughout  the 
commimity,  especially  in  our  large  cities,  of  a  class  of  men  who 
were  the  unworthy  hangers-on  of  our  patriotic  army."  ^  In  his 
inaugural  for  1867  Mayor  Norcross  stated  that  within  the  last 
few  years  the  number  of  crimes  had  gradually  increased. 

This  increase  in  expenditure  seemed  to  many  unnecessary  ^  and 
in  1867  the  force  was  reduced  to  344  men.^     Expenditures  fell 

^  City  Documents,  no.  6  (1863),  p,  3.  '  Ibid.,  no.  6  (1864),  pp.  31-35. 

'  Memorial  History,  iii,  pp.  269-271. 

*  Mayors'  Inaugurals,  u,  pp.  341,  342  (1865). 

'  Ibid.,  p.  400  (1866).  •  City  Documents,  no.  71  (1868),  p.  3. 

^  Mayor's  Inaugural  (1868),  p.  26. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  II7 

from  $454,079  in  1866  to  $433,944  in  1867.  But  the  growth  of 
the  city,  especially  by  annexation,  did  not  allow  the  force  to 
remain  small;  by  1873  it  consisted  of  533  officers,  demanding  an 
expenditure  of  $683,892.  Mayor  Pierce  considered  the  force 
still  too  small.  He  stated  that  there  was  no  other  commercial 
city  in  the  country  of  equal  extent  which  was  protected  by  such 
a  small  number  of  policemen.^ 

In  the  Great  Fire  of  1872  very  efficient  service  was  rendered  by 
the  police  in  protecting  and  restoring  property.  About  $400,000 
worth  of  property  was  taken  from  persons  carrying  away  spoils.'^ 

The  method  of  appointing  the  officers  was  changed  in  1863. 
Hitherto  appointments  had  been  made  annually,  a  practice  de- 
nounced by  the  chief  of  police  as  detrimental  to  the  discipline  and 
efficiency  of  the  department.^  Henceforth,  they  were  to  hold 
during  good  behavior.* 

Fire.  Expenditure  for  protection  from  fire  gained  in  relative 
importance  during  this  period.  The  rise  from  an  average  expend- 
iture of  $101,559  i^  the  years  1854  to  1857  to  $406,033  in  the 
period  1868  to  187 1  meant  an  increase  from  3.7  per  cent  to  4  per 
cent  of  the  total  expenditure.  Meanwhile  the  per  capita  figures 
grew  from  $0.63  to  $1.62. 

At  the  close  of  the  last  period  the  department  was  in  a  state  of 
transition.  The  old  hand  engines  were  being  replaced  by  steam 
engines,  and  horses  were  beginning  to  be  employed  in  drawing  the 
hose  carts.  In  his  inaugural  of  i860  Mayor  Lincoln  referred  to 
the  change 'as  satisfactory,  stating  that  it  had  made  possible  a 
reduction  in  the  number  of  the  force  from  over  700  to  422.'  In 
i860  the  transition  became  complete,  diminishing  still  farther  the 
size  of  the  department.'  The  years  i860  to  1862  saw  practically 
no  change  in  expenditures,  the  saving  in  the  size  of  the  force  being 
offset  by  an  increase  in  the  number  of  men  in  constant  service  and 
more  expensive  equipment.     The  rise  from  $106,338  in  1862  to 

*  Mayor's  Inaugural  (1873),  P*  ^9- 

*  Conwell,  Greai  Fire  in  Boston,  pp.  216-218. 

*  City  Documents,  no.  6  (1863),  p.  37. 
«  Ibid.  (1864),  p.  19. 

*  Mayors'  Inaugurals,  ii,  p.  212  (i860). 

*  Brayley,  History  Boston  Fire  Department,  p.  233. 


Il8  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

$157,077  in  1864  was  largely  the  result  of  increases  in  pay  given 
in  1863  and  1864.^  The  advance  to  $189,417  in  1865  was  due  to 
greater  activity  in  the  construction  of  engine  houses.^ 

The  rise  in  expenditures  which  began  in  1863  continued  through 
1873,  becoming  very  rapid  in  the  last  two  years  of  the  period. 
The  upward  movement  was  accelerated  by  further  increases  in 
pay  in  1866'  and  i868.'*  Wages  reached  their  height  in  1868; 
since  1862  they  had  risen  from  75  per  cent  to  100  per  cent.  The 
rapid  growth  of  expenditures  after  1868  was  due  to  an  increase  in 
the  force  and  equipment  made  necessary  by  the  growth  of  the  city. 
The  very  extraordinary  rise  from  $491,394  in  1871  to  $736,526  in 
1872  and  $812,205  in  1873  records  the  effect  of  the  Great  Boston 
Fire. 

The  fire  started  about  seven  o'clock  on  Saturday  evening, 
November  9, 1872  at  the  south-east  corner  of  Summer  and  Kings- 
ton Streets.  A  delay  in  giving  the  alarm,  the  blame  for  which 
has  never  been  placed,  allowed  the  conflagration  to  gain  great 
headway  before  the  arrival  of  the  fire  department.  The  fire 
occurred,  moreover,  at  a  most  inopportune  time;  for  over  a  week 
a  distemper  had  made  useless  practically  all  the  horses  in  the  city. 
The  committee  on  the  fire  department  had  sought  to  make  the 
force  as  efficient  as  possible,  however,  by  doubling  the  number  of 
men.^  The  work  was  further  hindered  by  lack  of  water,  the  pipes 
not  being  large  enough  to  keep  the  engines  supplied.  This 
difiiculty  had  been  encountered  at  earlier  fires.  In  his  report  for 
1867  Chief  Damrell  stated  that  "  during  the  past  three  years,  at 
large  fires,  much  difficulty  had  been  experienced  for  the  want  of 
an  adequate  supply  of  water  for  our  steam  fire-engines."  ^ 
Though  the  condition  was  somewhat  improved  before  1872,  the 
difficulty  had  not  been  entirely  removed.'  The  construction  of 
the  buildings  aided  the  fire,  the  Mansard  roof,  for  example,  being 

^  Brayley,  History  Boston  Fire  Department,  pp.  244-246. 

*  See  Apf)endix,  p.  357. 

*  Brayley,  History  Boston  Fire  Department,  p.  250. 

*  Ibid.,  p.  258. 

*  Ibid.,  pp.  272,  273. 

*  Ibid.,  p.  253. 

'  City  Documents,  no.  50  (1873),  p.  viii. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  119 

an  easy  prey  to  the  flames.^  When  the  fire  was  finally  checked, 
it  had  burned  over  65  acres,  the  heart  of  the  business  district,  and 
had  destroyed  $75,000,000  worth  of  property.^ 

Boston  found  herself  on  Monday,  November  nth  with  a 
tremendous  problem.  The  city  must  repair  the  damage  as  soon 
as  possible,  and  also  make  adequate  provision  against  the  recur- 
rence of  such  a  calamity.  The  report  of  the  commissioners 
appointed  by  the  mayor  to  investigate  the  fire  outlined  the  needed 
reforms.  They  urged  legislation  requiring  fire-proof  construc- 
tion, the  installation  of  larger  pipes,  and  more  and  better  hy- 
drants. They  also  demanded  "  more  fire  apparatus,  more  men 
and  more  powerful  engines."  They  criticized  the  conduct  of 
Chief  Damrell  during  the  fire,  believing  that  he  had  given  too 
much  attention  to  details.  The  course  followed  by  the  chief  was 
approved,  however,  by  the  chief  engineers  of  Eastern  Massa- 
chusetts, at  a  meeting  held  in  Charlestown  several  days  after  the 
fire.^  A  joint  standing  committee  likewise  reported  that  the 
disaster  was  not  due  to  mismanagement  of  the  department,  but 
to  an  insufficient  supply  of  water.* 

At  the  request  of  the  city  council  the  governor  called  the  legis- 
lature together  in  special  session.  Among  the  acts  passed  was 
chapter  260  of  1872,  which  provided  "  for  the  regulation  and 
inspection  of  buildings,  the  more  effectual  prevention  of  fire,  and 
the  better  preservation  of  life  and  property  in  Boston."  The 
city  government  was  quick  to  learn  the  lessons  taught  by  the 
disaster.  The  great  e.xpenditures  of  1872  and  1873  record  the 
spending  of  money  for  a  more  efficient  fire  department. 

The  Great  Fire  of  1872  served  to  strengthen  a  conviction  that 
the  control  of  the  fire  department  should  be  given  to  an  independ- 
ent paid  board.  This  course  was  recommended  by  Mayor  Pierce 
in  1873,  but  met  with  great  opposition.  Many  felt  that  the  pro- 
f)osed  change  was  a  reflection  on  the  conduct  of  the  firemen  them- 
selves. But  for  another  serious  fire  on  May  30th,  the  movement 
might  not  have  succeeded.     Finally,  on  October  24  an  ordinance 

'  City  Documents,  no.  50  (1873),  P-  vi.  *  Mayor's  Inaugural  (1873),  P-  7- 

*  Conwell,  Greal  Fire  in  Boston,  p.  206. 

*  City  Documents,  no.  43  (1873),  P-  4- 


I20  THE  FINANCIAL  HISTORY  OF  BOSTON         [1860-73 

was  passed,  giving  the  mayor  power  to  appoint  with  the  approval 
of  the  city  council  three  paid  fire  commissioners  to  hold  office  for 
three  years.  The  commissioners  were  to  select  all  the  members 
of  the  department,  and  to  fix  their  compensation.  The  confi- 
dence of  underwriters  in  the  new  organization  was  shown  by 
material  reductions  in  insurance  rates.^ 

In  1872  the  city  purchased  its  first  fire  boat,  paying  $31,002  for 
it.2  This  boat  made  possible  the  more  adequate  protection  of  the 
water  front. 

Institutions.  Expenditures  for  the  institutions  increased  from 
$229,709  in  i860  to  $779,584  in  1873.  I^  relative  importance, 
however,  they  fell  from  9  per  cent  of  the  total  city  expenditures 
in  the  years  1854  to  1857  to  6.3  per  cent  in  the  period  1868  to  1871. 
Meanwhile  the  per  capita  figure  rose  from  $1.52  to  $2.60.  The 
rise  in  expenditure  from  $229,709  in  i860  to  $525,512  in  1865  was 
largely  the  result  of  the  addition  of  a  city  hospital  and  the  relief 
given  those  dependent  on  soldiers.  The  continued  increase  in 
expenditure  to  $779,584  in  1873  ^^7  be  attributed  to  the  growth 
of  population.  Population  grew  from  177,840  in  i860  to  341,919 
in  1875.  In  1871  the  increase  of  the  poor,  insane  and  criminal 
classes  had  "  crowded  our  institutions  beyond  the  capacity  which 
health,  comfort  and  safe-keeping  demand."  ^ 

In  July,  1864,  control  over  outdoor  alms  was  taken  from  the 
overseers  and  given  to  a  new  board,  consisting  of  twelve  resi- 
dents of  Boston,  elected  by  the  city  council  and  responsible  to 
it.  The  new  overseers  were  to  hold  office  for  three  years,  and  to 
be  selected  irrespective  of  wards.  Chapter  128  of  1864,  which 
made  this  change  possible,  forbade  any  overseer  or  member  of  the 
department  to  be  interested  in  any  contract  unless  authorization 
was  given  by  a  recorded  vote  of  the  board.  Though  the  city 
council  had  long  felt  that  money  was  wasted  in  this  department, 
it  was  not  until  the  expenditures  of  the  overseers  had  reached 
$90,140  in  1862,  greatly  exceeding  the  appropriation,  that  the 
council  was  able  to  obtain  the  change."*     A  committee,  of  which 

*  Memorial  History,  iii,  p.  282. 

*  Auditor's  Report  (1872),  p.  21. 

'  City  Documents,  no.  76  (1871),  p.  27. 

*  For  a  detailed  statement  of  expenditures  for  institutions  see  Appendix,  p.  359. 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  121 

Alderman  Norcross  was  chairman,  brought  out  the  irresponsible 
methods  of  the  overseers.  In  1863  the  city  council  forced  the 
board  to  do  its  work  on  only  $39,000.^  In  his  inaugural  for  1865 
Mayor  Lincoln  stated  that  henceforth  "  the  swarm  of  beggars, 
who  in  the  winter  time  took  up  their  abode  with  us,  to  live  upon 
our  alms,  will  be  forced  to  labor  for  their  living."  ^ 

In  1865  a  great  advance  was  made  in  the  method  of  giving  alms 
by  the  completion  of  a  central  office  building  at  a  cost  of  about 
$200,000  including  the  cost  of  the  land.  Part  of  the  money  came 
from  subscriptions.'  Here  shelter  could  be  provided  not  only  for 
the  overseers  but  also  for  many  private  charitable  organizations. 
Henceforth  great  economy  was  secured  through  the  cooperation 
of  these  various  agencies.  The  building  also  served  as  a  tempor- 
ary home  for  the  destitute.  The  charitable  funds  administered 
by  the  overseers  amounted  in  1870  to  $250,000.'' 

The  cost  of  maintaining  the  houses  of  industry  and  reformation 
rose  gradually  from  $76,917  in  i860  to  $87,202  in  1865,  when  the 
growth  of  the  city  required  expenditure  for  a  much  larger  number 
of  inmates;  in  1873  ^^  expenditure  had  reached  $191,730. 
Throughout  the  period  agitation  for  a  more  scientific  separation 
was  carried  on  to  even  better  purpose  than  in  previous  years.  In 
March,  i860,  a  new  house  of  reformation  was  completed,  which 
was  arranged  to  allow  the  separation  of  the  vicious  boys.* 

In  the  house  of  industry  were  sheltered,  though  in  different 
parts  of  the  building,  both  the  pauper  and  the  criminal.  The 
provisions  of  the  Massachusetts  statutes  were  partly  responsible 
for  this  practice.  These  gave  cities  permission  to  sentence  per- 
sons convicted  of  certain  minor  offences  either  to  the  house  of 
industry  or  to  the  house  of  correction.  Boston  took  advantage 
of  this  law  to  such  an  extent  that  on  the  first  of  January,  1862,  of 
the  453  persons  in  the  house  of  industry  274  were  serving  sen- 
tence.' 

'  Mayor's  Inaugural  (1868),  p.  47;  Memorial  History,  iii,  pp.  271,  272. 

•  Mayors'  Inaugurals,  ii,  p.  339  (1865). 
»  Mayor's  Inaugural  (1868),  p.  45. 

•  Ibid.  (1870),  p.  89. 

»  Auditor's  Report  (i860),  p.  255. 

•  Ibid.  (1861),  p.  268. 


122  THE  FINANCIAL  HISTORY  OF  BOSTON         [1860-73 

The  movement  for  a  better  classification  found  its  opportunity, 
when  toward  the  end  of  the  period  the  growth  in  the  number  of 
inmates  made  the  erection  of  a  new  building  imperative.  In 
1870  an  order  was  passed,  appropriating  $225,000  for  a  new 
ahnshouse  on  Deer  Island,  intended  solely  for  the  paupers.  The 
council  failed,  however,  to  authorize  the  directors  of  the  public 
institutions  to  proceed  with  its  construction.^  Attention  was 
then  turned  to  the  question  of  finding  an  abode  for  the  paupers 
far  removed  from  that  of  the  criminals.  In  1872  the  overcrowd- 
ing was  somewhat  relieved  by  the  removal  of  the  male  paupers  to 
Rainsford  Island. ^  In  his  inaugural  of  1873  Mayor  Pierce  ex- 
pressed the  opinion  that  the  removal  of  the  paupers  from  the 
house  of  industry  would  allow  ample  accommodation  there  for 
those  committed  as  criminals,^  The  city  council  decided  on 
Austin  Farm  in  West  Roxbury  as  a  site  for  the  new  almshouse, 
and  in  1873  ^^^  property  was  purchased  at  a  cost  of  $75,000.^ 

The  house  of  correction  remained  at  South  Boston  throughout 
the  period.  The  people  of  the  peninsula  never  lost  the  feeling 
that  their  home  was  made  the  "  Botany  Bay  "  of  the  city.  In 
1872  petitions  for  the  removal  of  the  institution  were  endorsed  by 
a  committee  of  the  council.  In  its  report  the  committee  asked 
whether  there  was  not  land  enough  at  Deer  Island  for  a  new  house 
of  correction.^  The  site  at  South  Boston  was  becoming  too 
valuable  for  business  purposes  to  be  used  for  a  city  institution.® 

By  i860  the  lunatic  hospital  erected  in  1839  had  become 
inadequate.'  Instead  of  boarding  her  insane  in  the  state 
asylums,  Boston  had  cared  for  them  in  her  own  institution, 
enabling  the  unfortunates  to  be  near  their  families.  This  was 
rather  expensive,  however,  inasmuch  as  Boston  had  to  meet  as 
well  her  share  in  the  cost  of  the  state  institutions,  paid  for  in  part 
out  of  the  state  tax.     The  urgent  requests  of  the  directors  for 

*  City  Documents,  no.  63  (1871),  p.  3. 
'  Auditor's  Report  (1872),  p.  301. 

'  Mayor's  Inaugural  (1873),  p.  21. 

*  Auditor's  Report  (1873),  p.  58. 

'  City  Documents,  no.  106  (1872),  p.  g. 

*  Mayor's  Inaugural  (1873),  P-  20. 
'  Auditor's  Report  (1862),  p.  271. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 23 

a  new  building  led  the  city  council  in  1865  to  purchase  at  a  cost  of 
$28,000  one  hundred  and  eighty-four  acres  of  land  in  the  town  of 
Winthrop.  Plans  for  a  very  elaborate  structure,  involving  an 
expenditure  of  a  half  million  dollars,  were  prepared.  The  magni- 
tude of  this  undertaking  in  a  time  of  inflated  values  called  forth 
a  word  of  warning  from  Mayor  Norcross  in  his  inaugural  of  1867. 
He  asked  the  city  government  to  bear  in  mind  "  that  a  change  in 
the  currency  may  leave  us  with  a  debt  to  be  paid  at  its  nominal 
amount,  and  with  property  worth  much  less  than  its  cost."  ^ 
When  the  city  council  later  in  the  year  passed  an  order  appro- 
priating $100,000  with  which  to  commence  the  erection  of  the 
hospital,  the  Mayor  promptly  vetoed  it,  giving  as  his  reason  for 
this  act  his  belief  that  the  cost  would  be  nearer  $800,000  than 
$500,000,  and  adding  that  it  was  a  bad  time  for  such  a  task.  He 
also  objected  to  the  establishment  of  a  city  institution  outside  the 
limits  of  Boston.  The  strength  of  the  movement  for  liberal 
expenditures  is  seen  in  the  fact  that  the  order  was  passed  over  the 
Mayor's  veto  by  the  aldermen,  and  lacked  only  seven  votes  in  the 
common  council.^ 

The  courageous  stand  of  Mayor  Norcross  against  such  an 
elaborate  structure  saved  the  city  much  needless  expenditure. 
The  city  council  came  to  take  a  more  sensible  view  of  the  situa- 
tion, and  in  1873  petitioned  the  General  Court  either  for  an  al- 
lowance equal  the  amount  assessed  upon  the  city  for  the  support 
of  the  insane  or  for  the  establishment  of  a  hospital  near  Boston. 
Chapter  239  of  the  Acts  of  1873  provided  for  the  building  of  a 
hospital  in  the  north-eastern  part  of  the  commonwealth.  The 
institution  was  shortly  afterwards  erected  at  Danvers.' 

In  i860  the  city  council  set  apart  a  portion  of  the  public  lands 
in  the  South  Bay  territory  as  a  site  for  a  city  hospital.*  With  the 
breaking  out  of  the  War  the  number  of  those  needing  medical 
treatment  naturally  increased.  Consequently,  a  committee  in 
1 86 1  recommended  the  immediate  construction  of  the  hospital, 
adding  that  many  were  out  of  employment  and  that  materials 

'  Mayors'  Inaugurals,  ii,  p.  431  (1867). 

'  CUy  Documents,  no.  120  (1867);  ibid.,  no.  76  (1871),  p.  14. 

*  Ibid.,  no.  129  (1873),  P-  4'        *  Mayors'  Inaugurals,  ii,  pp.  233,  234  (1861). 


124  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

were  one-fifth  cheaper  than  a  year  ago.^  Work  upon  the  hospital 
was  begun  in  the  same  year,  and  on  June  i,  1864  the  institution 
was  opened, 2  The  opening  of  the  hospital  relieved  the  over- 
seers of  the  task  of  providing  medical  attention  in  cases  of  tem- 
porary illness.  A  bequest  of  about  $25,000  for  a  hospital,  made 
by  Elisha  Goodnow  who  died  in  185 1,  aided  the  city  in  the  estab- 
Ushment  of  the  institution.^  By  ordinance  of  December  23, 
1862  provision  was  made  for  the  government  of  the  hospital. 
The  city  council  was  to  elect  a  board  of  eight  trustees,  two  to  be 
chosen  from  the  aldermen,  three  from  the  common  council  and 
three  from  the  citizens  at  large. 

The  annual  reports  of  the  trustees  of  the  hospital  indicate  that 
the  institution  was  supplying  a  much-needed  want.  The  number 
of  patients  grew  to  such  an  extent  that  by  1870  more  room  was 
required.*  The  extraordinary  expenditure  for  1872  recalls  the 
visit  of  the  small-pox,  which  made  necessary  the  expenditure  of 
$162,000  for  the  fitting  up  of  special  hospitals  to  deal  with  the 
epidemic. 

The  expenditure  for  institutions  was  greatly  increased  from 
1 86 1  onward  by  monthly  payments  to  those  dependent  upon 
soldiers  and  sailors.  This  money  was  expended  under  authority 
of  Chapter  222  of  1861,  in  which  the  state  agreed  to  reimburse 
towns  and  cities  for  the  money  thus  appropriated.  This  expen- 
diture, which  rose  as  high  as  $293,  987  in  1864,  was  practically  all 
repaid  by  the  state,  the  small  part  falling  upon  the  city  being  the 
result  of  failure  to  estabUsh  the  claim  of  the  recipient  in  every 
case.^  The  act  of  186 1  was  modified  sUghtly  by  subsequent  acts, 
and  in  1866  gave  way  to  chapter  172  of  that  year,  which  provided 
for  monthly  payments  to  those  disabled  in  the  service  and  to 
widows  and  minor  children,  reimbursement  to  be  made  from  the 
state  treasury.^  With  the  enactment  of  chapter  172  of  1866, 
this  branch  of  expenditure  fell  to  about  $100,000. 

^  City  Documents,  no.  34  (1861),  p.  16. 
'  Mayors'  Inaugurals,  ii,  p.  340  (1865). 

*  City  Documents,  no.  75  (1862),  p.  9. 

*  Mayor's  Inaugural  (1870),  pp.  92,  93. 

'  Mayors'  Inaugurals,  ii,  pp.  316,  317  (1864). 

*  City  Documents,  no.  54  (1866). 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 25 

Public  Grounds.  The  movement  for  parks  and  public  grounds 
assumed  great  importance  toward  the  end  of  this  period.  The 
expenditure  of  this  branch  rose  from  an  average  of  $38,275  for  the 
years  1854  to  1857  to  $139,261  in  the  period  1868  to  1871.  It 
constituted  at  the  latter  time  1.3  per  cent  of  the  total  city  expendi- 
tures. Meanwhile  the  per  capita  figure  had  increased  from 
$0.24  to  $0.55.  The  rise  in  the  expenditure  of  this  branch  was 
due  to  the  development  of  the  Public  Garden  and  the  laying  out 
of  a  number  of  little  plots  throughout  the  city.  In  the  years  1866 
to  1870  a  large  amount  was  also  expended  for  the  pleasure  drive- 
way aroimd  Chestnut  Hill  Reservoir. 

In  1869  the  desire  for  the  reservation  of  a  large  area  for  park 
purposes  became  so  strong  as  to  call  forth  a  petition  to  the  city 
council.  This  docimient  bore  the  signatures  of  a  large  number  of 
the  leading  taxpayers.  A  committee  was  appointed  to  hear  the 
interested  parties.^  Its  report  stated  that  the  public  hearings  had 
clearly  shown  that  the  people  wanted  "  a  large  park  or  several 
small  parks  in  Boston  or  the  immediate  vicinity."  ^  On  recom- 
mendation of  this  committee  the  city  council  asked  the  General 
Court  to  authorize  the  purchase  of  lands  for  one  or  more  parks.' 
Chapter  283  of  1870  was  obtained. 

This  act  provided  for  the  appointment  of  a  mixed  commission, 
four  members  to  be  selected  by  the  governor  and  four  by  the  city 
council.  These  eight,  acting  with  the  mayor,  were  to  constitute  a 
board  of  park  commissioners,  with  power  to  take  land  for  parks  as 
they  saw  fit,  but  not  to  expend  over  $50,000  annually  for  their 
care  and  improvement.  Real  estate  might  be  assessed  to  one- 
half  the  benefit.  The  city  might  issue  bonds  to  pay  for  the  land 
taken.  The  act  was  not  to  take  effect  until  accepted  by  two- 
thirds  of  the  legal  voters.  The  objectionable  features  of  the  act 
were  the  provision  for  a  mixed  commission,  Boston  wishing  to 
manage  her  own  affairs,  and  the  power  given  the  commission  to 
buy  lands  without  previous  authorization  by  the  city  council. 
Furthermore,  the  act  contemplated  the  taking  of  a  portion  of  the 

*  hfayor's  Inaugural  (1877),  p.  16. 

*  City  Documents,  no.  123  (1869),  p.  3. 

*  Mayor's  Inaugural  (1874),  p.  25. 


126  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

land  outside  the  city.  It  was  not  unnatural,  therefore,  that  the 
act  lacked  the  requisite  two-thirds  vote.  The  large  number  of 
votes  it  did  receive,  more  than  a  majority  of  those  cast,  testified 
to  the  strength  of  the  park  movement  in  Boston.^ 

The  rejection  of  the  act  of  1870  was  but  a  temporary  check. 
In  November,  1873,  ^^  order  of  the  city  council  called  for  a  joint 
special  committee  to  investigate  the  subject.''  In  his  inaugural 
of  1874  Mayor  Cobb  strongly  recommended  the  renewal  of  pro- 
ceedings for  the  attainment  of  the  necessary  legislation.  He 
pointed  out  that  the  annexation  of  West  Roxbury  brought  the 
necessary  amount  of  land  within  the  limits  of  the  city.' 

Streets.  Under  the  rule  of  economy  enforced  throughout  the 
War,  street  expenditures  declined  from  $1,196,113  in  i860  to 
$645,562  in  1863.  From  this  point  they  rose,  slowly  at  first,  and, 
then,  with  the  coming  of  peace,  rapidly  to  $1,719,145  in  1867, 
$5,619,640  in  1869  and  $9,382,860  in  1873.  I^  the  period  1854  to 
1857  this  branch  made  up  33.8  per  cent  of  the  city  expenditures, 
or  $5.71  for  every  inhabitant;  in  the  years  1868  to  187 1  its 
relative  importance  rose  to  45.7  per  cent,  a  per  capita  charge 
of  $18.74.* 

Streets  Proper.  When  the  War  came  with  its  great  demands 
upon  the  city,  it  was  only  natural  that  the  city  council  should 
retrench  in  expenditures  that  could  be  postponed.  One  of  these 
was  that  for  streets  and  particularly  the  expenditure  for  widening 
and  extending.  Expenditure  for  streets  proper  fell  as  low  as 
$220,225  in  1863. 

The  rise  in  expenditures  to  $432,583  in  1866  is  partly  explained 
by  the  higher  cost  of  labor  and  supplies.  Though  the  crowded 
condition  of  many  of  the  business  streets  demanded  their  widen- 
ing, it  was  felt  that  improvements  of  that  nature  must  await  more 
prosperous  days.^  After  the  War  a  very  great  rise  in  expenditure 
for  streets  took  place.  From  $432,583  in  1866  the  expenditure 
increased  to  $907,140  in  1867  and  $3,302,977  in  1869;  then,  after 

*  Mayor's  Inaugural  (1874),  P-  ^S- 
'  Ibid.  (1877),  p.  17. 

»  Ibid.  (1874),  P-  25. 

*  For  street  expenditures  in  detail  see  Appendix,  p.  362. 

*  Mayors'  Inaugurals,  ii,  p.  303  (1864). 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 27 

a  halt  of  two  years  the  figures  rose  suddenly  to  $4,306,639  in  1872 
and  $7,369^398  in  1873. 

The  years  1867  to  1873  ^^^  remarkable  for  the  large  number  of 
improvements  of  great  magnitude  undertaken  by  Boston.  The 
cost  of  practically  all  falls  within  expenditure  for  streets  and 
kindred  objects,  and  a  large  part  within  expenditure  for  streets 
proper.  The  first  great  undertaking  to  increase  the  cost  of  laying 
out,  widening  and  extending  streets  was  the  reduction  of  Fort 
Hill.  This  eminence,  covering  about  twenty  acres,  had  once  been 
crowned  by  a  pleasant  park,  Washington  Square,  where  lived 
many  of  the  wealthy  citizens.  The  growth  of  the  business  section 
had  left  this  area  to  the  poorest  inhabitants.  This  once  attrac- 
tive hill,  now  covered  with  unsightly  tenements  and  devoid  of 
grass,  stood  in  the  way  of  the  rapidly  advancing  wholesale  section. 
In  1865  the  city  secured  the  legislative  authority  necessary  for  the 
reduction  of  Fort  Hill.^ 

Chapter  159  of  the  Acts  of  1865  gave  the  city  extraordinary 
powers  to  take  private  property  and  assess  damages.  The  prin- 
cipal part  of  the  cost  was  to  be  assessed  upon  abutting  estates  in 
proportion  to  their  value,  as  appraised  by  the  mayor  and  alder- 
men. In  case  an  owner  chose,  he  might  surrender  his  estate  at 
any  time  before  the  estimation  of  damages,accepting  the  valua- 
tion determined  by  the  mayor  and  aldermen.  Remedy  through 
petition  for  a  jury  trial  was  left  open  to  those  aggrieved.  The 
act  was  granted  upon  petition  of  owners  of  estates  in  the  section, 
upon  whom  a  large  part  of  the  cost  was  expected  to  fall.'^ 

The  work  of  reduction  was  begun  on  October  15,  1866,  and 
finished  July  31,  1872.  The  workmen  found  no  little  difficulty  in 
persuading  the  inhabitants  to  leave  their  homes.  Some  clung  to 
their  houses  "  until  the  roofs  were  taken  of!,  and  their  rooms  laid 
open  to  the  sky."  '  The  average  reduction  was  twenty-five  feet,* 
and  in  the  entire  work  547,ocx>  cubic  yards  of  earth  were  carried 
off.'     The  work  of  removal  was  somewhat  delayed  for  three 

*  Memorial  History,  iii,  p.  272. 

'  Mayors'  Inaugurals,  ii,  p.  416  (1867). 

*  City  Documents,  no.  6  (1867),  p.  14. 

*  Auditor's  Report  (1866),  p.  19. 
'  Memorial  History,  iii,  p.  272. 


128  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

years  for  lack  of  a  convenient  place  to  deposit  the  earth.  Finally, 
the  construction  of  Atlantic  Avenue,  referred  to  below,  gave  the 
desired  opportunity.  It  was  an  easy  matter  to  carry  the  earth  by 
an  elevated  railroad  to  the  docks. ^  The  total  cost  of  the  improve- 
ment amounted  to  $1,575,000.^  The  net  cost  to  the  city  was 
much  larger  than  was  expected.  Instead  of  being  less  than  a  half 
million  dollars,  the  figure  estimated  by  a  committee  in  1869,' 
inability  to  obtain  the  desired  amount  from  betterments,  made 
the  cost  about  a  milhon  dollars.'*  For  this  expenditure,  however, 
twenty  acres  were  added  to  the  business  area  of  Boston.  In 
carrying  out  the  improvement  the  city  took  a  considerable 
amount  of  land,  surrendered  by  the  owners.  While  this  was 
awaiting  sale,  it  was  rented  as  a  site  for  temporary  structures  to 
shoe  and  leather  firms  burnt  out  on  Pearl  St.^ 

The  next  great  improvement  was  the  replacing  of  the  district 
from  Rowes  Wharf  to  the  East  Boston  Ferries,  "  a  ragged  fringe 
of  streets,  with  its  old-fashioned  wharves  reaching  out  here  and 
there  to  deep  water,"  ^  by  a  broad  marginal  street,  Atlantic 
Avenue.  This  work,  determined  upon  by  the  city  council  of 
1868,  contemplated  the  filling  in  of  a  part  of  the  old  docks,  thus 
adding  to  the  land  available  for  building  and  furnishing  in  the 
proposed  avenue  better  transportation  to  the  wharves^  In 
laying  out  the  street,  the  cooperation  of  the  abutters  in  the  matter 
of  damages  and  betterments  was  fortunately  secured.^  The 
total  cost  of  the  undertaking,  which  occupied  the  next  four  years, 
was  about  $2,500,000.^ 

The  great  activity  in  street  expenditure  was  due  in  part  to  the 
passage  in  1866  of  an  act  which  the  city  council  had  long  tried  to 
secure.  Chapter  174  of  that  year,  entitled  "An  Act  concerning 
the  laying  out,  widening  and  improving  the  streets  of  Boston," 
gave  the  board  of  aldermen  full  power  to  take  land  for  street 

*  Mayor's  Inaugural  (1870),  p.  65.  ^  Memorial  History,  iii,  p.  272. 
'  City  Documents,  no.  70  (1869),  p.  6. 

*  Auditor's  Report  (1872),  p.  38. 
'^  Ibid. 

*  Bostonian  Society  Proceedings,  January  12,  1892,  p.  17. 
^  City  Documents,  no.  128  (1868). 

'  Ibid.,  no.  143  (1868),  p.  26.  9  Memorial  History,  iii,  p.  276. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 29 

purposes  and  to  assess  upon  the  abutters  not  over  one-half  the 
adjudged  benefit.  The  force  of  this  act  was  somewhat  modified 
by  subsequent  amendments.  Thus  chapter  276  of  1868  stipu- 
lated that  the  benefit  must  be  "  beyond  that  general  advantage 
which  all  real  property  in  the  said  city  may  receive  therefrom," 
and  that  in  no  case  should  the  "  assessment  exceed  the  amount  to 
be  paid  by  the  said  city  for  such  laying  out,  widening,  discon- 
tinuance, grading  or  alteration."  Boston,  then,  might  assess 
upon  abutting  property  its  proportionate  share  of  the  cost  up  to 
one-half  the  special  benefit  derived.  In  his  inaugural  of  1867 
Mayor  Norcross  expressed  the  prevailing  opinion  of  the  advan- 
tage secured  by  this  act,  when  he  remarked  that "  if  this  law  shall 
be  judiciously  administered,  it  will  correct  evils  which  have  long 
been  felt  to  exist,  and  tend  to  equalize  the  burden  consequent 
upon  the  widening  of  our  narrow  streets."  ^ 

In  the  movement  for  better  streets  the  needs  of  South  Boston, 
so  much  neglected  in  the  past,  were  consulted.  During  the 
sixties  South  Boston  increased  over  50  per  cent  in  population  and 
over  100  per  cent  in  taxable  property.  Such  growth  justified 
an  expenditure  of  nearly  a  million  dollars  in  1869  in  extending 
Broadway  across  Fort  Point  Channel  to  Albany  Street,  and  an 
expenditure  of  about  a  half  million  dollars  in  widening  Federal 
Street,  which  had  been  the  principal  thoroughfare  to  the  pen- 
insula.^ 

The  great  rise  in  expenditure  for  the  widening  and  extending  of 
streets  to  $3,349,824  in  1872  and  $6,403,923  in  1873  was  due  in 
great  measure  to  improvements  in  the  burnt  area.  Among  the 
resolutions  of  the  general  relief  committee,  was  one  demanding 
that  immediate  advantage  be  taken  of  the  unusual  opportunity 
offered  of  straightening  and  widening  the  narrow  thoroughfares 
of  the  district.'  In  his  inaugural  of  1873  Mayor  Pierce  remarked 
that  "  the  best  form  in  which  we  can  commemorate  the  great 
disaster  which  has  overtaken  us  is  by  establishing  wider  streets  in 
the  district  covered  by  fire,  and  improved  methods  in  the  con- 

*  Mayors'  Inaugurals,  \\,  p.  416  (1867). 
'  Memorial  History,  iii,  pp.  276,  277. 

•  Conwcll,  Great  Fire  in  Boston,  p.  267. 


I30  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

struction  of  buildings  throughout  the  city."  ^  It  was  at  first 
intended  that  the  territory  should  be  laid  out  on  an  entirely  new 
plan;  but,  as  the  city  found  itself  unable  to  give  a  good  title  to 
land  which  formed  a  part  of  the  old  streets,  Boston  was  obliged 
to  content  herself  with  the  widening  and  straightening  of  the  old 
thoroughfares.'^  The  cost  of  the  entire  improvement  in  the  burnt 
area  amounted  to  about  $5,000,000.' 

Large  sums  were  also  expended  in  widening  streets  leading  to 
the  depots  at  the  North  End.  Several  streets,  among  them 
Columbus  Avenue  and  Dartmouth  Street,  were  laid  out  in  the 
Back  Bay  without  cost  to  the  city,  the  land  being  contributed  by 
the  owners  of  the  property  benefited.* 

The  great  increase  in  the  amount  of  work  which  would  fall  to 
the  board  of  aldermen  in  the  laying  out,  widening,  and  extending 
of  streets  strengthened  the  belief  that  this  body  would  prove 
unequal  to  the  task.  In  1869  a  committee  recommended  the 
transfer  of  this  important  branch  of  activity  to  a  board  of  street 
commissioners.*  On  petition  of  the  city  council  the  legislature 
passed  chapter  337  of  1870,  which  required  the  voters  of  the  city 
to  elect  three  men,  one  to  be  selected  annually,  as  a  board  of 
street  commissioners.  They  were  given  the  powers  formerly 
enjoyed  by  the  aldermen  with  regard  to  the  laying  out,  widening, 
and  extending  of  streets  and  the  abatement  of  taxes.  The  reason 
for  intrusting  such  a  body  with  the  abatement  of  taxes  was,  in  the 
words  of  Mayor  Gaston,  "  not  readily  apparent."  ^  The  act  gave 
the  board  power  to  order  improvements  involving  a  cost  of  less 
than  $25,000  on  a  single  street  in  any  one  year.  Larger  expendi- 
tures required  the  concurrence  of  the  city  council.  The  act  was 
no  sooner  passed  than  many  began  to  fear  the  placing  of  such 
great  power  in  an  independent  board.  In  his  inaugural  of  187 1 
Mayor  Gaston  advised  the  city  council  to  ask  the  legislature  to 
modify  the  law.'     An  attempt  that  year  to  seciure  the  desired 

^  Mayor's  Inaugural  (1873),  P-  lo- 
'  Memorial  History,  iii,  p.  283. 

•  City  Documents,  no.  6  (1874),  p.  6. 

*  Mayor's  Inaugural  (1870),  pp.  62,  63. 
'  City  Documents,  no.  108  (1869),  p.  3. 

'  Mayor's  Inaugural  (1871),  p.  16.         ^  Ibid.  (1871),  p.  18. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  I31 

changes  was  without  success,^  but  subsequent  legislation  cur- 
tailed to  a  certain  extent  the  powers  of  the  commissioners.^ 

A  large  part  of  the  great  street  expenditures  of  this  period  was 
due  to  the  inheritance  from  the  town  of  crooked  and  narrow 
streets.  These  were  but  little  improved  until  the  growth  of  the 
city  made  their  widening  absolutely  necessary.  The  blame  for 
this  situation  Mayor  Gaston  placed  upon  some  of  the  early 
municipal  governments,  who  "  failed  to  foresee  and  appreciate  the 
future  growth,  prosperity  and  wants  of  the  city."  '  Though  the 
Mayor's  statement  may  be  true  to  a  certain  extent,  it  should  be 
remembered  that  their  inability  to  levy  special  assessments 
limited  greatly  the  amount  of  widening  they  could  do  without 
very  great  expenditure. 

Lighting.  The  expenditure  for  lighting  increased  very  steadily 
from  $138,282  in  i860  to  $384,760  in  1873.  The  chief  causes  of 
this  advance  were  the  growth  of  the  inhabited  territory  within 
the  city  proper  and  the  needs  of  the  annexed  communities,  but 
the  demand  of  the  citizens  for  a  higher  standard  of  service  was 
another  contributing  factor.  In  1865  a  committee  stated  that 
soon  the  citizens  would  not  be  contented  with  the  service,  which 
satisfied  the  town,  and  would  "  demand  that  the  streets  should  be 
lighted  throughout  every  night  in  the  year."  *  In  the  very  next 
year  an  order,  providing  this  service,  passed  the  board  of  aldermen, 
but  was  defeated  in  the  common  council.*  In  1867  the  demands 
of  the  citizens  resulted  in  keeping  the  lamps  burning  during  the 
winter  months.  This  added  $30,000  to  the  cost  of  maintenance.^ 
In  1868  the  work  of  lighting  and  caring  for  the  lamps,  formerly  let 
out  by  contract,  was  placed  under  the  superintendent  of  the 
lighting  department. 

The  question  of  the  municipal  manufacture  of  gas,  which  was 
apparently  never  wholly  at  rest,  received  consideration  during 
this  period.     In  1866  a  committee  reported  that  water  and  gas, 

•  Mayor's  Inaugural  (1872),  p.  17. 

•  Memorial  History,  iii,  p.  278. 

■  Mayor's  Inaugural  (1871),  p.  18. 

•  City  Documents,  no.  113  (1865),  p.  4. 

•  Ibid.,  no.  136  (1866),  p.  5. 

•  Mayor's  Inaugural  (1868),  p.  41. 


132  THE  FINANCIAL  HISTORY  OF  BOSTON         [1860-73 

the  two  great  necessities  of  a  city,  should  never  be  sold  at  a 
profit,  nor  be  in  the  hands  of  private  corporations.  The  high 
price  of  materials  and  labor  then  prevailing  made  it  inexpedient, 
however,  in  the  opinion  of  the  committee,  to  undertake  at  that 
time  the  construction  of  gas  works.^ 

Sewers.  The  great  rise  in  sewer  expenditure  from  $18,760  in 
1864  to  $128,675  in  1865  was  due  to  the  building  of  large  outlet 
sewers  at  South  and  East  Boston  and  from  the  Back  Bay  terri- 
tory. To  the  cost  of  the  Back  Bay  sewer  the  Boston  Water 
Power  Company  contributed  $50,000  under  an  agreement  made 
in  1864.  According  to  an  agreement  made  at  the  same  tim.e,  the 
state  equipped  with  sewers  its  territory  in  the  Back  Bay.^  The 
annexation  of  Roxbury  in  1868  doubled  the  expenditures  of  the 
sewer  department.  From  $83,290  in  1868  the  expenditure  for 
sewers  rose  rapidly,  reaching  $227,827  in  1873.  The  large 
expenditure  of  $155,820  for  1869  was  partly  due  to  the  necessity 
of  constructing  a  system  of  drainage  for  the  territory  enclosed  by 
the  filling  in  of  Atlantic  Avenue.^  New  sewers  were  also  required 
in  the  territory  adjacent  to  the  Back  Bay,  which  it  had  been  found 
necessary  to  raise. 

Public  Lands.  The  work  of  improving  the  city  lands  for  sale 
practically  came  to  an  end  in  186 1  with  the  completion  of  the 
South  Bay  filling.  Beginning  with  i860,  however,  we  meet  with 
the  first  of  a  series  of  expenditures  for  raising  the  low  territory 
adjacent  to  the  Back  Bay.  By  that  time  it  had  become  clear 
that  adequate  drainage  could  be  obtained  only  in  this  way.  The 
raising  of  Dover  and  Tremont  Streets  proceeded  through  1862, 
when  the  greater  demands  of  the  War  required  its  postponement. 

The  War  did  not  put  a  stop,  however,  to  the  discussion  as  to  the 
hability  of  the  city  for  the  damage  caused  by  inadequate  drainage. 
The  owners  of  estates  in  the  district  maintained  that  the  munici- 
pality should  bear  the  entire  cost  of  the  improvement.^  Though 
the  city  was  probably  not  responsible  for  the  situation,^  it  could 

*  City  Documents,  no.  116  (1866). 

*  Mayors'  Inaugurals,  ii,  pp.  383,  384  (1866). 
'  Mayor's  Inaugural  (1870),  p.  73. 

*  Memorial  History,  iii,  p.  274. 

*  City  Documents,  no.  90  (1865),  pp.  7-9. 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 33 

not  permit  conditions  so  injurious  to  the  public  health.  In 
his  inaugural  of  1867  Mayor  Norcross  urged  the  city  council 
to  assume  "  a  reasonable  —  perhaps  liberal  proportion  of  the 
cost."  '  He  recommended  petitioning  the  legislature  for  an  act 
authorizing  the  city  to  raise  the  Church  Street  district,  and  to 
assess  the  cost  upon  the  estates  benefited.  Chapter  308  of  1867 
was  secured.  It  allowed  the  city  to  take  lands  by  purchase  or 
otherwise  and  to  assess  damages.  The  city  council  placed  the 
great  task  in  the  hands  of  commissioners  and  in  July,  1868,  the 
work  of  raising  the  territory  was  conmienced,  the  city  having 
taken  pKDssession  of  the  land  imder  the  extraordinary  power 
granted  by  the  act  of  1867.^  The  law  making  possible  the  suc- 
cessful carrying  out  of  this  great  undertaking  contained  provisions 
new  to  the  legislation  of  the  state,'  but  it  was  drawn  with  such 
care  that  it  withstood  subsequent  attempts  to  question  its 
constitutionality.* 

The  work,  successfully  completed  in  October,  1869,  involved  the 
raising  of  thirteen  acres  of  land,  thereby  increasing  its  value  from 
50  per  cent  to  100  per  cent.^  The  new  grade  was  fixed  at  eigh- 
teen feet  above  average  low  water  for  streets  and  ways,  and 
twelve  feet  for  cellars,  yards,  and  vacant  lots,  thus  allowing 
drainage  at  all  times.*  It  is  related  that  the  inhabitants,  who 
continued  to  live  in  their  homes  during  the  progress  of  the  work, 
were  in  many  cases  "  compelled  for  months  to  reach  their  tene- 
ments over  ladders,  in  some  instances  to  a  height  of  seventeen 
feet."  '  In  the  settlement  of  damages  and  benefits,  which  were 
determined  by  the  commissioners,  part  of  the  improved  land  was 
re-conveyed  to  the  former  holders,  and  part  was  sold,  the  old 
owner  being  given  the  value  at  the  time  of  taking  the  territory. 
May  9,  1868.  The  net  cost  of  the  improvement  was  about 
$900,000.' 

•  Mayors'  Inaugurals,  ii,  p.  419  (1867). 
'  Mayor's  Inaugural  (1870),  p.  94. 

*  Memorial  History,  iii,  p.  274. 

*  City  Documents,  no.  105  (1869),  p.  vii. 
»  Ibid.  (1869),  p.  viii. 

•  City  Documents,  no.  95  (1869),  p.  10. 

^  Mayor's  Inaugural  (1869),  pp.  57-59;  ibid.  (1870),  pp.  94-96. 


134  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

The  success  of  the  Church  Street  venture  induced  the  city 
council  to  continue  the  improvement  southward  into  the  Suffolk 
Street  district.  Chapter  277  of  1868  was  obtained,  giving  the 
same  powers  as  in  the  Church  Street  district.^  Possession  of  the 
land  was  taken  July  13,  1870,*  and  the  work,  commenced  in  that 
year,  was  completed  in  1872.  A  net  expenditure  of  $1,600,000, 
or  $750,000  less  than  the  original  estimates,^  gave  the  city  thirty- 
one  acres  of  drained  territory.*  The  grade  established  was  the 
same  as  in  the  Church  Street  district.^  The  increase  in  the  value 
of  the  territory  was  very  great.  After  being  practically  station- 
ary for  many  years,  the  valuation  of  real  estate  in  this  section  rose 
124  per  cent.® 

In  the  very  last  year  of  the  period  the  city  was  preparing  to 
extend  the  improvement  southward  to  Roxbury.  Under  au- 
thority of  chapter  340  of  1873  owners  of  real  estate  between 
Northampton  and  Eustis  Streets  were  required  to  raise  their  land 
to  a  grade  not  less  than  twelve  feet  above  mean  low  water.  In 
case  they  did  not  comply  with  the  order  before  April  i,  1874,  the 
city  was  given  power  to  carry  out  the  work,  assessing  the  cost 
upon  the  owners  of  the  improved  property.  The  success  of  these 
great  drainage  improvements  was  measured  not  only  by  the  in- 
crease in  valuation  but  also  by  the  advance  in  the  health  and 
comfort  of  the  citizens. 

During  this  period  the  city  came  into  possession  of  about  two 
hundred  acres  of  excellent  land  in  the  Back  Bay.  This  was  al- 
ready laid  out  in  streets,  provided  with  sewers  and  edgestones. 
The  only  expenditure  resulting  from  this  acquisition  was  the  cost 
of  paving  and  maintaining  the  streets  and  ways.  The  attitude 
of  the  city  government  toward  this  improvement  was  well  ex- 
pressed in  the  inaugural  of  Mayor  Wightman.  He  states  that  it  is 
"  a  gratifying  circumstance,  that  the  large  area  of  the  Back  Bay 
is  to  be  graded  and  made  taxable  property  within  the  limits  of 

^   City  Documents,  no.  109  (1869),  p.  vi. 

*  Mayor's  Inaugural  (1871),  p.  19. 
»  Ibid.  (1873),  P-  28. 

*  City  Documents,  no.  102  (1871),  p.  3. 
'  Ibid.,  no.  105  (1869),  p.  vii. 

*  Ibid.,  no.  136  (1873),  p.  9- 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  I3S 

Boston,  without  the  great  expense  which  has  heretofore  char- 
acterized similar  undertakings  by  the  City  Government."  ^ 

Bridges.  The  improved  means  of  communication  given  to 
South  Boston  during  the  period  reqviired  considerable  expenditure 
for  bridges  as  well  as  streets.  Thus  the  $65,000  expended  on  the 
Albany  Street  Bridge  in  1867,  the  $60,000  spent  in  1870  for  the 
bridge  on  Mt.  Washington  Avenue,  and  the  expenditure  in  1872  of 
$80,000  for  the  widening  and  rebuilding  of  the  Federal  Street 
Bridge,  all  contributed  to  the  welfare  of  South  Boston.  The  large 
expenditure  accorded  to  South  Boston  was  used  as  an  argument 
by  the  people  of  East  Boston  for  an  expenditure  of  an  equal 
amount  for  better  ferry  communication.^  The  large  sum  of 
$318,277  expended  for  bridges  in  1872  was  partly  due  to  the  con- 
struction of  two  iron  bridges  over  the  railroad  tracks  in  the  Back 
Bay  and  the  cost  of  extensive  repairs  on  Warren  Bridge. 

Ferries.  On  April  i,  1870  the  city  began  the  operation  of  the 
two  lines  of  ferries  nmning  between  East  Boston  and  the  city 
proper.  For  a  short  time  after  the  granting  of  the  subsidies  at 
the  end  of  the  last  period,  the  ferry  companies  held  to  their 
agreement.  In  July,  i860,  however,  continued  deficits  led  both 
companies  to  raise  the  rates  to  amoimts  more  burdensome  than 
any  previously  imposed.  The  East  Boston  Ferry  Co.  made  this 
advance  on  the  assurance  of  eminent  counsel  that  the  original 
provisions  in  the  charter  made  void  the  agreement  of  1859.  No 
attention  was  paid  by  the  companies  to  a  schedule  of  tolls  fixed  by 
the  aldermen  on  July  23.' 

The  city  council  then  attempted  to  secure  the  adoption  of  its 
schedule  by  granting  further  subsidies.  The  People's  Ferry  Co. 
agreed  to  nm  at  the  prescribed  rates  on  payment  of  $1,250  a 
month.  This  payment  lasted  but  four  months,  beginning 
January  i,  1863.''  After  that,  its  capital  being  spent,  the  com- 
pany decided  to  liquidate.  In  the  subsequent  settlement  the 
stockholders  received  $1.00  a  share.' 

'  Mayors'  Inaugurals,  ii,  p.  228  (i86i). 
'  Memorial  History,  iii,  p.  277. 

*  City  Documents,  no.  71  (1861),  p.  5;  ibid.,  no.  220  (1894),  p.  155. 

*  Auditor's  Report  (1862),  p.  117. 

*  City  Documents,  no.  220  (1894),  p.  155. 


136  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

The  dissolution  of  the  People's  Ferry  Co.  left  but  one  ferry  in 
the  field  and  for  a  time  it  looked  as  though  the  East  Boston  Ferry 
Co.  could  meet  the  requirements  of  the  city.  By  1866  the  ferry 
had  added  about  90  per  cent  to  its  capacity,^  and  in  his  inaugural 
of  1867  Mayor  Norcross  stated  that  the  troublesome  question  had 
been  at  last  settled.^  In  1865  the  company  had  agreed  to  run  a 
second  ferry  from  the  old  slips  of  the  People's  Ferry,  if  the  city 
would  put  these  in  repair.  During  the  years  1865  to  1868  the 
city  was  refitting  these  approaches  and  slips,  leasing  them  in  1868 
for  a  nominal  sum.'  Before  the  end  of  1868  the  company  peti- 
tioned for  an  increase  in  tolls,  and  upon  the  refusal  of  the  alder- 
men to  grant  their  request  obtained  a  writ  of  mandamus.  This 
the  board  saw  fit  to  obey.* 

The  experiment  of  controlling  the  ferry  by  regulation  had  been 
unsuccessful.  In  his  inaugural  of  1869  Mayor  Shurtleff  suggested 
municipal  ownership.^  That  year,  on  petition  of  2,600  citizens, 
including  most  of  the  large  business  firms  in  all  sections  of  the 
city,  the  city  council  applied  to  the  legislature  for  power  to  pur- 
chase and  operate  the  ferry. 

Chapter  155  of  1869  gave  the  city  council  power  to  purchase 
by  mutual  agreement  the  property  of  the  East  Boston  Ferry 
Company.  Under  order  of  October  15,  1869,  a  committee  was 
authorized  to  ofifer  as  much  as  $275,000.®  The  company  ac- 
cepted this  proposition,  and  on  April  i,  1870  the  city  became  the 
sole  owner  of  the  East  Boston  ferries.^  At  the  start  a  consider- 
able amount  had  to  be  expended  in  repairs,  for  the  property  was 
turned  over  in  a  "  somewhat  dilapidated  condition."  ^  The 
annual  expenditure  for  ferries  during  the  last  four  years  of  the 
period  averaged  $250,000. 

Health.  The  demand  for  higher  standards  of  cleanliness 
caused  a  rise  in  the  expenditure  for  public  health  from  $141,933  in 

1  Ibid.,  no.  83  (1866),  p.  7. 

*  Mayors'  Inaugurals,  ii,  p.  425  (1867). 
'  Mayor's  Inaugural  (1868),  p.  62. 

*  City  Documents,  no.  220  (1894),  p.  156. 
'  Mayor's  Inaugural  (1869),  pp.  66-69. 

*  City  Documents,  no.  115  (1869),  p.  3. 
'  Mayor's  Inaugural  (1870),  p.  iii. 

*  City  Documents,  no.  54  (1870),  p.  5, 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 37 

i860  to  $503,276  in  1873.  ^^  1865  the  apprehended  approach  of 
the  cholera  led  to  a  cleansmg  of  the  city,  which  confined  the 
disease  in  1866  to  only  a  few  cases.^ 

In  i860  a  joint  special  committee  was  appointed  "  to  consider 
and  report  what  measures,  if  any,  can  be  adopted  to  provide  such 
facilities  for  cheap  bathing  as  will  induce  all  persons  to  avail 
themselves  of  the  means  provided."  The  report  of  the  committee 
recommended  the  estabhshment  of  public  baths,^  but  the  adop- 
tion of  this  suggestion  had  to  await  the  termination  of  the  War. 
In  1866  six  free  bathing  houses  were  provided  for  the  use  of  the 
citizens  during  the  summer  months  at  an  expenditure,  including 
attendance,  of  $17,000.'  The  experiment  of  1866  was  highly 
successful.  In  his  inaugural  of  1870  Mayor  Shurtleff  remarked 
that  the  benefit  had  been  so  great  as  to  be  noticed  by  strangers, 
and  that  other  large  municipalities  had  adopted  the  institution.* 
The  expenditure  for  public  health  was  also  increased  in  1866  by 
the  purchase  of  a  steam  dredging  machine  for  cleaning  the  docks 
near  the  outlet  of  sewers  and  for  other  work  in  the  harbor.  ^ 

The  control  of  the  health  of  the  city  had  been  since  1849  '^^  the 
hands  of  the  aldermen.  Only  in  times  of  emergency  had  they 
been  aided  by  a  board  of  consulting  physicians  elected  by  the 
city  council.  The  growth  of  the  city  naturally  gave  rise  to  many 
difficult  problems  of  sanitary  science,  the  solution  of  which  re- 
quired the  judgment  of  experts.  The  aldermen,  however,  were 
loath  to  admit  their  incapacity,  and  would  not  always  be  guided 
by  the  advice  of  the  consulting  physicians.  As  a  result,  it  be- 
came difficult  to  secure  the  services  of  prominent  physicians  on 
the  board.  The  growing  sentiment  in  favor  of  a  change  in  the 
control  of  the  health  department  was  much  increased  by  the  re- 
port of  a  committee  appointed  in  1871  to  investigate  complaints 
concerning  the  sale  of  bad  meat.  The  investigation  brought  out 
the  fact  that  no  proper  restrictions  existed,  and  made  clear  the 
necessity  for  a  more  efficient  administration  of  the  health  depart- 

'  Mayors'  Inaugurals,  ii,  p.  382  (1866);  Ibid.,  p.  406  (1867). 

*  Mayor's  Inaugural  (1899),  p.  51. 

*  Mayors'  Inaugurals,  ii,  p.  412  (1867). 

*  Mayor's  Inaugural  (1870),  p.  51. 

*  City  Documents,  no.  45  (1872),  p.  6. 


138  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

ment.^  In  its  report  of  1870  the  board  of  consulting  physicians 
had  attributed  the  high  death  rate  of  24  to  25  in  a  thousand  to 
the  lack  of  cleanliness  in  the  city.'^  Toward  the  end  of  187 1  an 
unsuccessful  attempt  was  made  to  pass  an  ordinance  establishing 
an  independent  board.^ 

In  his  inaugural  of  1872  Mayor  Gaston  urged  the  reconsidera- 
tion of  the  defeated  measure.  Force  was  added  to  the  movement 
by  the  neglect  of  the  aldermen  to  deal  effectively  with  a  small  pox 
epidemic  later  in  the  year.  On  December  2,  1872,  an  ordinance 
was  secured,  giving  the  mayor  power  to  appoint  with  the  approval 
of  the  city  council  three  persons,  not  members  of  that  body,  to 
serve  as  a  board  of  health.  They  were  intrusted  with  all  the 
duties  of  the  aldermen  relating  to  the  health  of  the  city  except 
street  cleaning  and  the  collecting  of  ashes  and  offal.  The  board 
had  power  to  appoint  a  superintendent  of  health,  a  city  physician, 
and  a  port  physician,  subject  to  approval  by  the  mayor.'* 

Library.  The  expenditure  for  the  public  library  increased 
from  $24,756  in  i860  to  $145,452  in  1873.  Down  to  1870  the 
advance  was  slow.  From  that  year  onward,  however,  much 
larger  expenditures  were  made.  In  1870  the  city  established  at 
East  Boston  its  first  branch  library.  The  success  of  this  experi- 
ment led  in  1872  to  the  opening  of  a  branch  in  South  Boston,  and 
in  1873  of  others  in  Roxbury,  Charlestown  and  Brighton.^ 
Moreover,  it  was  found  necessary  to  enlarge  the  main  building. 

In  1873  the  city  council  passed  an  order  requesting  the  trustees 
to  keep  the  reading-room  open  during  certain  hours  every  Sunday. 
Similar  orders,  passed  in  1865  and  1872,  had  been  vetoed  by  the 
mayors.  Mayor  Pierce,  however,  was  much  in  favor  of  the 
innovation,  and  it  was  carried  out.® 

Schools.  The  expenditure  for  schools  increased  from  $632,385 
in  i860  to  $1,865,720  in  1873.  From  14  per  cent  of  the  total  city 
expenditures  in  the  years  1854  to  1857  it  advanced  to  14.2  per 

*  Memorial  History,  iii,  p.  279. 

'  City  Documents,  no.  43  (1870),  p,  3. 

*  Mayor's  Inaugural  (1872),  p.  19. 

*  Memorial  History,  iii,  pp.  279,  280. 

*  Mayor's  Inaugural  (1872),  p.  26. 

*  Memorial  History,  iii,  pp.  283,  284. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 39 

cent  in  the  years  1868  to  187 1.  Meanwhile  the  per  capita  charge 
had  grown  from  $2.39  to  $5.82.  The  chief  causes  of  this  great 
increase  were  the  rapid  growth  in  the  number  of  pupils  and  larger 
payments  for  instruction  and  supplies  made  necessary  by  a  rising 
price  level. 

The  period  opened  with  the  very  high  expenditure  of  $632,385, 
due  to  the  building  of  an  unusual  number  of  schoolhouses.  In  his 
inaugural  of  1861,  Mayor  Wightman  remarked  that  "  the  rapid 
increase  in  the  expenditures  for  our  schools  within  the  last  few 
years,  is,  however,  a  subject  of  grave  concern."  ^  But  when  the 
improvements  then  in  progress  were  completed,  the  expenditure 
for  new  schoolhouses  fell  in  1863  to  only  $5,870.  The  total 
school  expenditures  in  1863  were  $471,343.2 

By  1864,  however,  the  construction  of  schoolhouses  was  again 
necessary  and  an  increase  in  salaries  could  no  longer  be  post- 
poned. Expenditures  moved  upward  to  $643,774  in  that  year 
and  $961,497  in  1867.  The  annexation  of  Roxbury  and  unpre- 
cedented activity  in  schoolhouse  construction  carried  the  expen- 
diture to  $1,329,287  in  1868  and  to  $1,602,750  in  1869.  Then, 
after  a  decline  in  1870  and  187 1  expenditures  rose  to  $1,865,720 
in  1873. 

A  factor  which  contributed  considerably  to  the  growth  of 
school  expenditure  during  this  period  was  the  rise  in  individual 
salaries.  The  advance  in  pay  accorded  other  employees  of  the 
city  in  1863  brought  forth  a  petition  from  the  teachers  for  a  similar 
increase  in  their  salaries  which  had  not  been  changed  since  1857. 
The  committee,  to  which  this  petition  was  referred,  was  loath  to 
recommend  granting  the  request,  stating  that  "  a  reduction  of 
prices  is  not  to  be  effected  by  an  increase  of  salaries  and  means  of 
expenditure,  but  by  a  persistent  and  patriotic  determination  to 
purchase  and  exp)end  with  economy,  thereby  reducing  demand  for 
consumption." '  It  concluded  this  exhortation,  however,  by 
recommending  an  increase  in  the  pay  of  teachers  in  the  lower 
grades.     The  advance,  which  began  with  the  lower  salaries  soon 

*  Mayors*  Inaugurals,  ii,  p.  230  (1861). 

*  A  detailed  statement  of  school  expenditures  will  be  found  on  p.  365  of  the 
Appendix. 

*  City  Documents,  no.  105  (1863),  p.  7. 


I40  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

became  general,  continuing  until  1867.  The  following  table  gives 
the  salaries  of  the  principal  grades  during  the  most  important 
years  of  increase,  the  figures  being  the  maximum  pay  received. 

1863  186s  i866  1867 

Headmaster,  High   $2,800  $3,500  $4,000  $4,000 

Submaster,        "       2,000  2,500  2,800  3,000 

Ushers,              "       1,600  2,000  2,200  2,200 

Masters,  Grammar 2,000  2,500  2,800  3,000 

Submasters,    "         1,600  2,000  2,200  2,200 

Ushers,            "         1,000  1,500  1,600  1,600 

Primary   450  600  650  650 

Total $11,450      $14,600      $16,250      $16,650 

The  average  increase  from  1863  to  1867  was  45  per  cent.  The 
only  important  changes  during  the  remainder  of  the  period  were 
the  increase  in  the  salaries  of  the  submasters  and  ushers  in  the 
grammar  schools  to  $2,600  and  $2,000,  respectively,  and  the  rise 
in  the  pay  of  the  primary  teachers  to  $800.  The  growth  in  the 
amount  paid  to  instructors  after  1867  was  largely  due  to  increase 
in  their  number. 

The  expenditure  for  new  schoolhouses  reached  its  highest 
figure  after  1867,  rising  from  $188,790  in  that  year  to  $612,337  in 
1869.  The  need  for  new  accommodations  was  the  result  not 
only  of  the  growth  in  population  but  also  of  the  shifting  of  resi- 
dence sections.  The  movement  of  population  away  from  the 
center  of  the  city  left  Boston  with  a  number  of  useless  school- 
houses,  and,  at  the  same  time,  required  provision  for  the  pupils 
elsewhere.^  In  his  inaugural  of  187 1  Mayor  Gaston  urged  a  halt 
in  this  expenditure,  remarking  that  "  there  are  limits  to  expendi- 
tures for  even  the  best  of  objects  "  and  suggesting  that  "  during 
the  present  year  all  demands  for  extra  outlays  be  carefully 
scrutinized."  ^  The  Mayor's  recommendation  was  followed  that 
year,  only  $99,300  being  spent.  In  1872  Mayor  Gaston  inti- 
mated that  in  the  construction  of  schoolhouses  the  city  had  "  in 
some  instances,  exceeded  in  size  the  limit  best  adapted  to  economy, 
efficiency  and  convenience."  ^    The  following  year  Mayor  Pierce 

^  City  Documents,  no.  83  (1870),  p.  4. 

*  Mayor's  Inaugural  (1871),  p.  15.  '  Ibid.  (1872),  p.  22. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  141 

suggested  the  wisdom  of  hiring  accommodations  in  districts  where 
the  increase  in  school  population  was  not  great,  rather  than 
"  erecting  large  and  costly  structures  while  building  materials 
and  labor  command  the  present  high  prices."  ^  Despite  these 
suggestions,  the  amount  expended  for  schoolhouses  averaged 
$451,193  in  the  years  1872  and  1873. 

Expenditure  was  somewhat  increased  by  the  taking  on  of  new 
branches  of  education.  In  November,  1868,  the  first  evening 
schools  were  established,  an  experiment  successful  from  the 
start.2  The  first  free  public  school  for  deaf  mutes  in  this  country 
was  started  in  Boston  in  1869.' 

Water.  The  cost  of  supplying  water  amounted  to  13  per  cent 
of  the  total  expenditures  in  the  years  1854  to  1857  and  15  per 
cent  in  the  period  1868  to  187 1.  In  the  latter  period  the  per 
capita  burden  was  $6.17,  as  against  $2.19  for  the  former.  The 
rapid  increase  from  $404,970  in  i860  to  $1,398,702  in  1873  was 
due  to  the  necessity  of  enlarging  the  supply  and  also  to  the 
extension  of  the  system  into  the  annexed  territories. 

In  i860  the  lake  and  aqueduct  were  being  used  to  their  utmost 
capacity.  By  raising  the  dam,  however,  the  city  was  able  to 
put  oflf  for  a  few  years  the  necessity  of  obtaining  a  supply  from 
other  sources.*  At  this  time  New  York,  with  a  population  four 
times  that  of  Boston,  was  using  but  one- third  more  water. ^  A 
more  economical  use  of  the  Cochituate  supply  was  made  possible 
by  the  construction  in  the  years  1865  to  187 1  of  a  large  reservoir 
at  Chestnut  Hill.  The  cost  of  this  great  work,  exclusive  of  the 
beautiful  driveway  around  its  shores,  was  $2,450,000,  far  exceed- 
ing the  estimate  of  $900,000  made  by  the  board.' 

Expenditure  for  water  reached  its  height  in  1868,  at  $1,788,015. 
It  was  prevented  from  falling  back  to  its  old  level,  after  the 
Chestnut  Hill  work  was  completed,  by  the  necessity  of  introduc- 
ing water  into  Roxbury  and  Dorchester.     From  1868  until  1873 

'  Mayor's  Inaugural  (1873),  P-  24. 

*  City  Documents,  no.  52  (1869),  p.  4. 

*  Ibid.,  no.  9  (1870). 

*  City  Documents,  no.  9  (1862). 

*  Mayors'  Inaugurals,  ii,  p.  247  (1862). 

*  City  Documents,  no.  85  (1865). 


142  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

about  $1,500,000  was  expended  in  supplying  these  communities. 
City  water  had  been  their  chief  motive  for  annexation.^ 

The  introduction  of  meters  in  manufacturing  establishments 
and  the  emplo3anent  of  inspectors  to  detect  waste  resulted  in  the 
reduction  of  the  amount  used  to  a  more  reasonable  figure.^  Even 
then  the  board  believed  that  one-third  of  the  water  brought  into 
the  city  was  wasted.'  Before  the  Chestnut  Hill  work  was  com- 
pleted, Boston  was  seeking  a  greater  supply.  After  January 
I,  1870,  water  for  East  Boston  and  Deer  Island  was  obtained 
from  the  Mystic  reservoir  under  contract  made  with  the  water 
board  of  Charlestown.*  In  187 1  engineers  appointed  to  make  a 
study  of  the  available  sources  within  fifty  miles  of  Boston  re- 
ported in  favor  of  Sudbury  River.  The  next  year  an  act  was 
obtained,  giving  the  city  authority  to  take  the  waters  of  this  river 
and  Farm  Pond.^  A  temporary  connection  was  made  with  Lake 
Cochituate,  by  which  during  the  summer  of  1872  the  city  was 
able  to  obtain  an  adequate  supply.  This  arrangement  could  not 
be  made  permanent,  however,  without  injury  to  mill  owners  on 
the  river,  requiring  the  payment  of  very  heavy  damages. 

By  the  annexation  of  Charlestown  in  January,  1874,  the  city 
came  into  possession  of  the  Mystic  waterworks.  This  system 
was  capable  of  supplying  a  large  amount  of  water,  and  was  pro- 
ductive of  income  sufficient  to  pay  not  only  the  cost  of  mainte- 
nance but  also  to  yield  a  handsome  surplus  toward  the  reduction 
of  the  debt  of  $1,403,000  on  the  works.*  The  possession  of  the 
water  privileges  enjoyed  by  Charlestown  in  the  Mystic  Lake 
had  been  a  great  inducement  for  the  annexation  of  that  city.^ 

County  of  Suffolk.  The  expenditures  of  the  County  of  Suffolk 
did  not  keep  pace  with  the  general  rise  in  city  expenditures. 
After  constituting  6.9  per  cent  of  the  total  expenditures  in  the 
period  1854  to  1857  they  fell  to  only  2.6  per  cent  in  the  years 

'  Reports  in  Relation  to  Annexation  of  Roxbury,  City  Coxincil,  1867. 

*  Mayors'  Inaugurals,  ii,  p.  335  (1865). 
«  Ibid.,  p.  424  (1867). 

*  Mayor's  Inaugural  (1870),  pp.  38,  39. 

•  Acts,  1872,  ch.  177. 

•  Auditor's  Report  (1873),  P-  i4- 

'  City  Documents,  no.  105  (1873),  pp.  20,  21. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 43 

1868  to  1871.  Even  the  per  capita  figure  decreased  from  $1.16  to 
$1.08. 

At  the  end  of  the  last  period  Boston  was  very  much  disturbed 
at  being  required  to  pay  for  certain  highways  in  Chelsea,  North 
Chelsea,  and  Winthrop,  laid  out  by  the  county  commissioners  of 
Middlesex.  A  committee  appointed  by  the  city  council  to  confer 
with  the  authorities  of  these  towns  was  able  to  secure  their 
consent  to  a  petition  to  the  legislature  for  relief.^  No  action  was 
taken  by  the  General  Court  at  this  time,  however.  In  187 1  the 
demands  of  the  county  commissioners  of  Middlesex  for  a  large 
payment  again  incited  the  city  to  apply  for  reUef.  This  time  it 
was  granted,  chapter  91  of  1872  providing  that  in  the  future  no 
part  of  any  expenditure  for  streets  or  bridges  in  the  city  of  Chel- 
sea or  the  towns  of  North  Chelsea  and  Winthrop  should  fall  upon 
the  County  of  Suffolk  or  the  City  of  Boston.^ 

Beginning  with  the  financial  year  1866-67  the  city  secured 
somewhat  greater  control  of  the  county  expenditures.  All  the 
accounts  of  the  jail  and  police  court,  up  to  that  time  audited  and 
allowed  by  a  board  of  accounts  consisting  of  the  judge  of  probate 
of  Suffolk  County  and  the  police  court  justices,  were  henceforth 
to  be  passed  upon  by  the  aldermen.'  The  effect  of  this  change  is 
seen  in  the  increase  of  the  "  mayor's  drafts  "  from  one-quarter  of 
the  total  county  payments  to  almost  one-half. 

Miscellaneous.  In  the  years  1862  to  1866  the  city  spent  for 
purposes  of  recruiting  troops,  soldiers'  relief,  and  other  expendi- 
tures incident  to  the  War  $3,500,000.  Of  this  amount  the  sum  of 
$1,100,000  was  reimbursed  by  the  state,  making  the  net  cost  of 
the  War  to  the  city  $2,400,000  at  the  end  of  1865. 

The  call  for  volunteers  found  no  adequate  legislative  provision 
in  force  for  equipping  the  regiments.  Public  and  private  contri- 
butions had  to  be  relied  upon;  the  city  council  in  this  emergency 
appropriated  $100,000  in  aid  of  the  volunteers  belonging  to  Bos- 
ton. A  depot  for  supplies  was  opened  in  a  building  on  Tremont 
Street,  tendered  free  by  William  Evans,  the  owner.     The  city 

'  Mayors'  Inaugurals,  ii,  p.  235  (1861). 
*  City  Documents,  no.  127  (1873),  pp.  4,  5. 
»  Auditor's  Report  (1865),  p.  8. 


144  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

council  appointed  a  committee  to  take  charge  of  the  building, 
and  the  donation  department  was  organized  by  Mrs.  Harrison 
Gray  Otis.^ 

On  July  I,  1862,  President  Lincoln  called  for  300,000  volun- 
teers. In  filling  its  quota,  the  city  was  forced  to  pay  a  bounty  of 
$100.  This  was  no  sooner  filled  than  the  second  requisition  for 
300,000  was  made  on  August  4th.  Boston  started  in  by  offering 
a  $100  bounty,  but  only  avoided  a  draft  by  raising  the  induce- 
ment to  $200.2  'p}ig  i-Qta^i  amount  paid  out  in  bounties  during  this 
year  was  $922,885.^  The  War  expenditure  of  1861  and  1862  was 
Ulegal  and  in  many  cases  extravagant,  but  such  was  the  patriot- 
ism of  the  people  that  they  never  questioned  these  payments. 
The  payment  of  bounties  out  of  money  raised  by  taxation  might 
have  been  stopped  on  petition  of  ten  taxpayers  to  the  supreme 
court.* 

In  1863  the  payment  of  bounties  by  towns  and  cities  was  for- 
bidden, and  a  state  bounty  of  $50  provided  for.^  Legislation  also 
authorized  the  repayment  to  the  towns  and  cities  of  the  money 
expended  in  bounties.® 

Receipts 

The  extraordinary  rise  in  the  expenditures  of  Boston  from 
$3,500,546  in  i860  to  $17,812,874  in  1873  demanded  a  rapid 
increase  in  her  receipts.  The  receipts  of  the  city,  exclusive  of 
loans,  advanced  from  $3,439,236  in  the  first  year  of  the  period  to 
$12,391,869  in  the  last.  Part  of  this  increase  was  obtained 
from  such  branches  as  special  assessments,  sales  of  property, 
the  institutions,  and  the  water  department.  Ferry  toUs  opened 
an  entirely  new  source.  The  greater  part  of  the  advance  was 
met,  however,  from  taxation. 

Taxes.  In  the  period  i860  to  1873  receipts  from  taxation 
increased  from  $2,479,519  to  $9,218,020.  The  tax  rate  in  the 
meantime  had  moved  with  many  fluctuations  to  a  higher  level. 
From  69  per  cent  of  the  total  city  receipts  in  the  period  1854  to 
1857  taxes  rose  to  76  per  cent  in  the  years  1868  to  1871. 

^  Mayors'  Inaugurals,  ii,  pp.  242-244  (1862).     *  Memorial  History,  iii,  p.  268. 

*  City  Documents,  no.  86  (1862).  '  Ibid. 

*  Auditor's  Report  (1862),  p.  143.  '  City  Documents,  no.  55  (1863). 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 45 

In  i860,  the  tax  rate,  which  in  1859  ^3,d  reached  $9.70,  the 
record  figure  before  the  War,  was  lowered  to  $9.30,  bringing  in 
$2,479,519.^  The  valuation  had  increased,  however,  from  $263,- 
429,ocx3  in  1859  to  $276,861,000  in  i860.  In  1861  a  still  lower 
rate,  $8.90,  accompanied  by  a  slight  decline  in  the  amount  of 
assessable  property,  caused  a  falling  off  in  the  tax  receipts  to 
$2,382,102.  Business  was  depressed,  and  the  War  opening, 
circiunstances  which  caused  the  city  to  retrench  in  all  ordinary 
activities.  The  sudden  rise  of  the  tax  rate  to  $10.50  in  1862, 
valuation  still  remaining  stationary,  brought  in  $2,889,938.  In 
1863  the  rate  was  raised  to  $1 1 .50.  Valuation,  partly  in  response 
to  rising  prices,  increased  from  $276,217,000  in  1862  to  $302,507,- 
000  in  1863,  the  greater  part  of  the  advance  being  in  personal 
property.  The  product  of  the  tax  levy  of  1863  was  about  $500,- 
000  greater  than  that  of  1862,  being  $3,398,397. 

In  1864  the  tax  rate  was  fixed  at  $13.30,  producing  on  a  valua- 
tion about  $30,000,000  greater  a  revenue  of  $4,487,609.  The 
next  year  the  rate  reached  $15.80,  the  highest  figure  during  the 
period.  This,  levied  upon  property  assessed  at  $371,892,000, 
or  about  $39,000,000  higher  than  the  valuation  of  the  previous 
year,  brought  in  $6,098,150  in  tax  receipts.  In  two  years  the 
amount  raised  from  taxation  had  almost  doubled,  the  taxpayers 
responding  cheerfully  to  these  extraordinary  demands.  In  his 
inaugural  of  1865  Mayor  Lincoln  stated  that  the  taxes  had  been 
met  during  the  trying  times  as  well  as  ever  before.'^  The  follow- 
ing figures,  showing  the  percentage  of  taxes  collected  to  December 
first  in  each  of  the  years  i860  to  1867,  bear  out  this  statement: 
i860,  46;  1861,  47;  1862,  51;  1863,  52;  1864,  50;  1865,  54; 
1866,  55;   1867,  50.' 

At  the  beginning  of  1866  Mayor  Lincoln  looked  for  a  reduction 
in  expenditure  with  the  coming  of  peace.*  As  the  receipts  of  the 
city  were  then  bringing  in  a  large  surplus,  and,  as  business  was 
depressed,  it  was  thought  best  to  lower  the  rate  to  $13.00.     The 

*  The  figures  given  in  this  section  include  receipts  from  poll,  corporation  and 
bank  taxes,  as  well  as  general  property. 

*  Mayors'  Inaugurals,  ii,  p.  330  (1865). 

*  Mayor's  Inaugural  (1886),  p.  26. 

*  Mayors'  Inaugurals,  ii,  p.  381  (1866). 


146  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

continued  rise  of  assessable  property  gave  tax  receipts  of  $5,741,- 
370,  only  about  $300,000  less  than  those  of  1865.  The  halt  in 
expenditures  did  not  outlast  1866,  and  in  1867  the  city  found  itself 
committed  to  the  succession  of  great  improvements  which 
occupied  the  rest  of  the  period.  The  city  council  chose  to  meet 
this  advance  as  in  the  War  period  by  raising  the  tax  rate.  This 
was  set  at  $15.50  in  1867,  $7,145,651  being  collected. 

This  high  rate,  in  a  year  of  "  unusual  and  extreme  depression  of 
trade,"  brought  forth  a  storm  of  protests.^  Such  heavy  local 
taxation,  added  to  that  imposed  by  the  federal  government,  was 
undoubtedly  very  burdensome.  The  percentage  of  assessable 
property  abated  rose  from  1.27  in  1866  to  1.42  in  1867,^  and  the 
proportion  of  taxes  collected  by  December  first  fell  from  55  per 
cent  to  50  per  cent. 

The  city  council  gave  way  to  the  demands  for  a  lower  tax  rate, 
placing  it  at  $12.30  in  1868.  The  receipts  were  $6,473,645, 
about  $700,000  less  than  those  for  1867.  The  rise  in  valuation 
this  year  was  partly  due  to  the  annexation  of  Roxbury,  which 
added  $26,000,000  in  taxable  property.  The  following  year 
Dorchester  added  $15,000,000.  The  valuation  of  1867  was 
increased  about  $700,000  by  the  removal  of  a  difficulty  which  had 
caused  the  city  considerable  annoyance  and  some  loss.  In  the 
sale  of  its  Back  Bay  lands  the  commonwealth  had  given  the 
purchaser  the  option  of  taking  either  a  deed  or  a  three-year  bond 
for  a  deed.  In  the  latter  case  the  title  remained  with  the  state, 
thus  preventing  taxation  by  the  city.  In  some  cases  purchasers 
had  found  pretexts  for  delaying  the  taking  of  a  title  as  much  as 
three  years  after  the  expiration  of  the  bond.  Finally,  in  1867, 
chapter  loi  was  secured,  p>ermitting  taxation  in  any  event  three 
years  after  purchase.' 

In  1869  the  tax  rate  again  moved  upward  —  to  $13.70,  yielding 
$7,696,532.  The  next  year  it  reached  $15.30,  bringing  in  $9,106,- 
481.  In  1871, 1872,  and  1873  the  rate  was  fixed  at  a  lower  figure, 
$13,10,  $11.70  and  $12.80,  respectively.     Since  the  early  fifties 

*  City  Documents,  no.  130  (1867),  p.  6. 
'  Mayor's  Inaugural  (1868),  p.  18. 
»  Ibid. 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 47 

the  tax  rate  had  been  subject  to  rapid  fluctuations,  a  condition 
in  great  contrast  to  the  gradual  movement  previous  to  that  time. 
In  the  following  table  will  be  found  the  amounts,  in  millions,  of 
both  real  and  personal  property  from  1862  to  1873  with  the  per- 
centage which  each  constituted  of  the  total  assessment. 


Year 

Real 

% 

Personal 

% 

Total 

1862 

$163 

59 

$112 

41 

$276 

1863 

169 

55-9 

132 

44.1 

302 

1864 

182 

S4.8 

ISO 

45-2 

332 

1865 

201 

54 

170 

46 

371 

1866 

225 

54.2 

189 

45-8 

415 

1867 

250 

56.3 

194 

43-7 

444 

i868 

287 

58.2 

205 

41.8 

493 

1869 

332 

604. 

217 

39-6 

549 

1870 

36s 

62.S 

218 

37-5 

584 

1871 

395 

64.5 

217 

35-5 

612 

1872 

443 

65.1 

239 

34-9 

682 

1873 

470 

67.8 

223 

32.2 

693 

The  total  valuation  began  to  respond  in  1863  to  the  change  in 
price  levels.  When  once  started  upwards,  it  continued  without 
a  halt  from  $276,ocx),ooo  in  1862  to  $693,000,000  in  1873,  an 
increase  of  151  per  cent.  The  advance  was  due  in  part  to  the  in- 
flation of  the  currency,  but  to  a  greater  extent,  especially  in  the 
latter  years  of  the  period,  to  the  growth  of  the  city. 

Without  a  wide-awake  board  of  assessors  it  is  unlikely  that  the 
valuation  would  have  been  pushed  up  so  rapidly.  In  1865  Mr. 
Thomas  Hills  became  one  of  the  principal  assessors,  and  from 
1866  to  1892  served  as  chairman  of  the  board.  To  his  zeal  in 
getting  hold  of  taxable  property,  this  increase  in  valuation  is  in 
part  due.  He  was  a  student  of  taxation  as  well  as  an  adminis- 
trator. The  rep)ort  of  the  auditor  for  1870  contains  a  discussion 
by  Mr.  Hills,  written  in  May,  187 1,  of  the  report  of  the  New 
York  Tax  Commission  of  1870.  This  commission  had  recom- 
mended the  abolition  of  the  tax  on  personal  property  and  the 
imposition  of  a  tax  on  rentals  in  its  place.  The  commission 
believed  that,  since  the  personal  property  tax  was  so  generally 
evaded,  so  fruitful  of  perjury,  and  so  hard  upon  those  of  little 
means,  it  would  be  better  to  abolish  it.  Their  proposed  tax  on 
rentals  was  based  on  the  theory  that  the  amount  a  f)erson  paid  for 


148  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

rent  was  a  fair  index  of  his  means.  ^  Mr.  Hills  held  the  opinion, 
however,  that  it  would  be  unfair  to  exempt  personal  property, 
and  believed  that  in  Boston  but  little  personalty  escaped. 

It  will  be  noticed  that  personal  property  was  the  first  to  respond 
to  the  influence  of  inflation.  In  1862  this  made  up  41  per  cent  of 
the  total  assessable  wealth.  From  1862  to  1866  the  valuation 
of  personal  property  advanced  from  $112,579,000  to  $189,595,- 
000,  or  almost  $20,000,000  a  year.  Real  estate  responded  but 
slowly.  As  a  result,  personalty  advanced  to  46  per  cent  of  the 
total  valuation  in  1865.  At  this  point,  however,  it  was  overtaken 
by  realty.  Whereas  real  property  more  than  doubled  in  valua- 
tion from  1866  to  1873,  personal  property  increased  very  little; 
from  1869  to  1871  it  was  stationary.  From  45.8  per  cent  of  the 
total  assessable  property  in  1866  personalty  fell  steadily  to  only 
32.2  per  cent  in  1873. 

The  rise  in  the  valuation  of  real  estate  was  aided  by  speculation 
in  land.  The  rapid  growth  of  the  city  offered  possibilities  to  the 
shrewd  investor,  and  the  assessors  took  advantage  of  these 
speculative  prices  to  raise  valuations,  thereby  causing  no  little 
complaint.^  With  the  panic  of  1873,  the  movement  came  to 
an  end. 

The  relative  decline  in  the  valuation  of  personalty  was  due  not 
only  to  the  speculative  movement  in  realty  but  also  to  another 
cause.  It  is  impossible  to  believe  that  in  the  great  prosperity 
preceding  1873  the  amount  of  personal  property  in  Boston  did 
not  increase.  We  must  attribute  its  failure  to  advance  in  the 
assessment  to  its  escape  from  taxation,  which  was  stimulated 
by  the  remarkable  advance  in  tax  rates  during  this  period. 
The  flight  of  personalty  was  delayed  until  after  the  War,  because 
of  patriotism  and  the  belief  that  such  high  rates  would  not  be 
permanent. 

A  large  part  of  the  increase  in  the  tax  rate  during  the  first  part 
of  the  period  was  due  to  the  tremendous  growth  of  the  state  tax. 
From  i860  to  1868  the  expenditures  of  the  state  increased  from 

*  A  similar  recommendation  was  made  by  the  Massachusetts  Tax  Commission 
of  1897. 

*  Mayor's  Inaugural  (1870),  pp.  27,  28. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 49 

$1,193,000  to  $5,159,000.^  The  debt  rose  in  the  meantime  from 
$2,000,000  to  $21,000,000.2  In  i860  and  1861  the  requisitions 
upon  Boston  were  for  only  $82,245  and  $94,575,  respectively. 
These  payments  added  only  $0.31  and  $0.35  to  the  tax  rate. 
The  $578,270  demanded  in  1862  represented  $2.09  of  the  total  tax 
rate  of  $10.50.  By  1865  the  city's  share  of  the  state  tax  had 
risen  to  $1,592,501,  or  $4.44  of  the  tax  rate  of  $15.80.  The 
greatest  demand  came  in  1867,  when  the  state  called  for  $1,694,- 
150;  owing  to  the  growth  in  valuation  this  represented  but 
$3.94  of  the  tax  rate.  The  end  of  the  War  did  not  bring  back  the 
old  level  of  state  expenditures.  Aside  from  the  charges  due  to 
the  War,  expenditures  had  increased  in  all  branches  of  state 
activity,'  and  the  state  tax  could  not  be  greatly  reduced.  During 
the  years  1868  to  1873  the  requisition  upon  Boston  varied  from 
about  $700,000  to  $900,000.  In  1873  it  constituted  $1.23  of  the 
total  tax  rate.  The  proportion  of  the  state  tax  borne  by  Boston 
increased  from  31.5  per  cent  in  1861  *  to  33.8  per  cent  in  1865;  ^ 
the  annexations  of  Roxbury  and  Dorchester  carried  it  to  36.8  per 
cent  in  1873." 

The  poll  tax  was  placed  at  $1.50  in  i860  and  1861.  In  1862, 
it  was  advanced  to  $2.00,  and  was  maintained  at  that  figure 
thereafter.  The  cause  of  this  increase  is  found  in  the  provisions 
of  chapter  158  of  1862.  Under  the  old  law  one-sixth  of  the  taxes 
must  be  levied  upon  polls.  With  the  advent  of  the  War,  this 
provision  would  have  required  a  very  excessive  poll  tax.  The 
legislature  of  1862  realized  the  injustice  of  such  a  tax,  and 
limited  the  aggregate  poll  tax  for  all  purposes,  state  as  well  as 
local,  to  $2.00.  Highway  taxes,  when  separately  assessed,  were 
exempted.'  This  period  saw  a  marked  increase  in  the  number  of 
rateable  polls,  especially  after  annexation  began.  They  rose 
from  34,449  in  i860  to  70,199  in  1873.    Even  in  this  period,  it  was 

1  Bullock,  Finances  of  Massachusetts,  p.  63. 
»  Ibid.,  p.  61. 
»  Ibid.,  p.  63. 

*  Acts,  1861,  ch.  no. 
»  Ibid.,  1865,  ch.  181. 

•  Auditor's  Report  (1873),  P-  'S^- 

'  Bullock,  Finances  0}  Massachusetts,  p.  93. 


I50  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

impossible  to  collect  a  large  percentage  of  the  poll  tax  assessments. 
Of  the  assessments  made  in  1870,  but  54  per  cent  had  been 
collected  by  1874.^ 

In  this  period  the  tax  system  was  enlarged  by  the  addition  of 
the  corporation  tax  and  the  national  bank  tax.  The  first  receipts 
from  the  corporation  tax  appear  in  1864,  being  $391,616,  or  about 
one- twelfth  of  the  total  tax  receipts.  In  1869  the  receipts  from 
this  tax  rose  to  $453,035;  in  1873,  ^^  panic  year,  they  fell  to 
$346,995,  being  about  one-twenty-fifth  of  the  total  tax  receipts. 
The  receipts  from  the  bank  tax  begin  in  187 1.  The  amounts 
received  from  this  source  were  $271,193  in  1871,  $256,014  in  1872, 
and  $205,156  in  1873.  In  1873  ^^  bank  tax  contributed  one- 
fiftieth  of  the  total  tax  receipts. 

The  corporation  tax  was  established  by  chapter  208  of  1864. 
As  recast  by  chapter  283  of  the  acts  of  1865,  it  provided  that 
Massachusetts  corporations  should  pay  a  franchise  tax  upon 
what  has  come  to  be  known  as  their  "  corporate  excess."  Since 
the  enactment  of  chapter  158  of  1832  it  had  been  the  practice  to 
assess  the  real  estate  and  machinery  of  manufacturing  corpora- 
tions locally.  The  shares  were  then  taxed  as  personal  property 
at  the  residence  of  their  holders  with  a  deduction  for  real  estate 
and  machinery.  Though  corporations  were  required  to  report  to 
the  assessors  of  each  locality  the  names  and  holdings  of  stock- 
holders, the  shares  had  largely  escaped  taxation. 

The  new  law  applied  to  all  domestic  corporations,  and  provided 
that  real  estate  and  machinery  were  to  be  taxed  locally,  as 
formerly.  A  tax  commissioner  was  appointed,  who  was  to  assess 
annually  the  true  value  of  the  capital  stock.  After  deducting  the 
value  of  the  real  estate  and  machinery,  he  was  to  tax  the  re- 
mainder at  the  average  rate  on  property  in  the  state.  As  this 
tax  was  to  be  paid  directly  by  the  corporation  to  the  state, 
evasion  would  be  no  longer  possible.  The  receipts  from  the 
corporation  tax  were  to  be  divided  between  the  towns  and  the 
state,  the  towns  receiving  that  part  of  the  tax  paid  on  account  of 
shares  held  by  their  inhabitants  and  the  state  retaining  that  part 
paid  on  account  of  shares  held  outside  the  commonwealth.     The 

^  Report  of  Commissioners  on  Taxation  and  Exemption  (1875),  P-  73' 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  151 

shares  of  Massachusetts  corporations  were  then  exempted  from 
further  taxation.^  In  1873  Boston  received  about  35  per  cent 
of  the  corporation  tax  receipts  distributed  among  the  towns.* 
The  loss  to  the  assessors'  Usts  by  the  exemption  of  these  shares 
was  undoubtedly  small  in  comparison  with  the  amount  derived 
from  this  more  certain  method  of  taxation. 

National  bank  shares  were  taxed  until  187 1  like  other  personal 
property  and  with  as  little  success.  Assessors  were  required  to 
find  out  the  names  of  stockholders  in  banks  located  in  their  own 
towns  and  to  convey  the  information  to  the  assessors  in  the  towns 
where  these  stockholders  resided.  Such  methods  were  inef- 
fectual, however.  In  1868  an  advance  was  made  by  requiring 
that  shares  held  by  residents  of  other  states  should  be  taxed 
locally  and  the  proceeds  turned  over  to  the  state  treasury. 
Finally,  in  1871,  chapter  390  provided  that  all  shares  were  to  be 
taxed  locally  at  the  local  rate  upon  their  fair  cash  value,  after 
deducting  the  value  of  real  estate  owned  by  the  bank.  That  part 
collected  on  account  of  shares  held  by  residents  of  other  towns 
was  to  go  to  those  towns  and  that  part  collected  on  account  of 
shareholders  residing  outside  Massachusetts  was  to  go  to  the 
state. 

The  effectiveness  of  the  tax  led  to  great  opposition  from  the 
banks,  and  in  1872  a  return  to  essentially  the  old  system  was  made 
under  chapter  321.  In  1873,  however,  the  state  under  the  pro- 
visions of  chapter  315  practically  reestablished  the  system  of 
187 1.'  The  act  of  187 1  had  provided,  however,  that  the  tax 
should  be  collected  from  the  several  owners.  As  only  a  few  of  the 
banks  assumed  the  payment  of  the  tax,  the  difficulties  of  admin- 
istration were  considerable.*  The  act  of  1873  removed  this  de- 
fect by  imf>osing  upwu  the  banks  the  duty  of  paying  the  tax  in  a 
lump  sum  for  their  various  stockholders. 

Chapter  121  of  1865  established  an  indirect  penalty  for  tax- 
payers, who  failed  to  return  lists  of  their  personal  property. 
Henceforth,  abatements  were  to  be  allowed  only  in  case  the 

*  Bullock,  Finances  of  Massachusetis,  pp.  66,  67. 
'  House  Documents,  no.  125  (1874). 

*  Bullock,  Finances  of  Massachusetts,  pp.  82-85. 

*  House  Documents,  no.  175  (1872),  p.  10. 


152  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

valuation  exceeded  by  more  than  50  per  cent  the  amount  which 
would  have  been  assessed  if  the  list  had  been  brought  in  on  time 
and  the  abatement  was  to  be  only  this  excess  above  50  per  cent. 
Thus,  if  property  worth  $10,000  had  been  assessed  for  $20,000, 
the  owner  could  only  have  the  assessment  reduced  to  $15,000. 

Considerable  dissatisfaction  was  felt  with  the  work  of  the 
assistant  assessors.  It  was  thought  by  many  that  the  practice 
of  annual  election  by  the  city  council  led  to  the  choice  of  incom- 
petent officials.  In  1874  Mayor  Cobb  advised  complete  reor- 
ganization of  the  department,  referring  to  the  method  of  selection 
as  "  loose  and  irresponsible."  ^ 

Rents.  The  receipts  from  the  rent  of  city  property  continued 
to  decline  in  relative  importance,  though  they  increased  abso- 
lutely. In  the  years  1868  to  1871  rents  contributed  but  1.2  per 
cent  to  the  total  receipts  of  the  city.  The  advance  in  the  receipts 
of  this  branch  from  $88,774  in  i860  to  $130,922  in  1870  was 
largely  due  to  the  rise  in  individual  rents,  especially  those  of  the 
markets.  The  rapid  rise  from  $134,027  in  1872  to  $190,710  in 
1873  was  due  also  to  the  acquirement  of  wharf  property  and  to  the 
temporary  ownership  of  real  estate  taken  during  the  progress  of 
the  great  street  and  land  improvements. 

Apparently,  the  city  was  somewhat  behind  private  owners  in 
taking  advantage  of  the  increase  in  real  estate  values.  At  the 
beginning  of  1866  Mayor  Lincohi  called  attention  to  the  fact  that 
the  old  State  House  yielded  the  same  return  in  1865  as  in  1860.^ 
At  his  suggestion  the  rents  of  this  property  were  increased  from 
$11,000  to  $18,000. 

Interest.  Though  the  amount  derived  from  interest  rose  from 
$70,128  in  i860  to  $238,751  in  1873,  it  declined  in  relative  im- 
portance from  2  per  cent  of  the  total  receipts  in  the  years  1854 
to  1857  to  1.5  per  cent  in  the  period  1868  to  187 1.  The  securities 
held  by  the  city  rose  as  high  as  $1,200,000  during  the  street  and 
land  improvements  in  the  early  seventies,  contributing  about 
$60,000  to  the  interest  account.  The  record  receipts  of  $272,703 
in  1862  was  largely  due  to  $216,000  premium  obtained  in  the  sale 
of  city  stock. 

*  Mayor's  Inaugural  (1874),  p.  31.        *  Mayors'  Inaugurals,  ii,  p.  388  (1866). 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 53 

The  $238,751  received  in  1873  ^^  made  up  of  interest  pay- 
ments of  approximately  $60,000  on  bonds  and  mortgages, 
$49,000  on  deposits  in  the  banks,  $80,000  on  delinquent  taxes, 
$15,000  on  betterments,  and  $34,000  from  other  sources.  The 
extraordinary  amount  obtained  in  that  year  from  interest  on 
delinquent  taxes  records  the  hardships  of  the  Great  Fire  of  1872. 
It  was  also  due  to  the  low  rate  of  interest  charged  by  the  city, 
which  had  lately  made  it  profitable  to  delay  payment,  using  the 
money  to  better  advantage  elsewhere.  This  opportunity  for 
profit  at  the  expense  of  the  city  was  taken  away  in  1873  by  legis- 
lation allowing  a  charge  of  12  per  cent  on  delinquent  tax  bills. 
Up  to  this  time  the  city  had  exacted  only  6  per  cent.* 

Licenses.^  In  the  period  1868  to  187 1  licenses  yielded  but 
0.1  per  cent  of  the  receipts  of  the  city.  During  the  War,  the 
receipts  fell  to  only  $4,747  in  1862.  After  1865,  however,  higher 
charges  in  some  instances,  accompanied  by  a  growth  in  the 
volume  of  business,  caused  a  rise  to  $20,636  in  1873.  The  chief 
sources  of  license  receipts  during  this  period  were  licenses  on 
dogs,  public  carriages,  peddlers  and  intelligence  offices,  and  the 
charges  for  recording  mortgages  on  personal  property  and  for 
marriage  certificates.  In  1867  the  raising  of  the  fee  for  dog 
licenses  brought  in  much  larger  receipts. 

Liquor  Licenses.  In  1868  Massachusetts  departed  for  a  single 
year  from  the  policy  of  prohibition  followed  since  1852,  by  allow- 
ing the  granting  of  liquor  licenses.'  The  law  of  1852  had  caused 
much  dissatisfaction  in  Boston,  where  the  police  were  powerless 
to  prevent  illicit  sales.  Conviction  could  be  secured  in  only  a  few 
of  the  many  cases  brought  before  the  courts.  Consequently,  the 
reports  of  the  chief  of  police  and  the  inaugural  addresses  contained 
demands  for  a  return  to  the  old  license  system.  In  1862  Mayor 
Wightman  said  that  "  to  insist  upon  a  law  remaining  upon  the 
statute  book  which  is  absurd  in  its  provisions,  is  disregarded  by 
its  own  agents,  —  and  is  not  pretended  to  be  enforced  in  our 
courts,  —  refusing  all  legislation  by  which  it  may  be  regulated,  is 

*  Auditor's  Report  (1872),  p.  20. 

'  Thb  branch  of  income  does  not  include  receipts  from  liquor  licenses. 

*  Bullock,  Finances  of  Massachusetts,  p.  88. 


154  ^^^  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

unworthy  of  the  intelligence  of  a  Massachusetts  Legislature."  ^ 
The  attempted  enforcement  of  the  law  by  the  newly  organized 
state  police  force  in  the  last  year  of  the  period  caused  much  hard 
feeling  in  Boston.' 

The  net  receipts  from  licenses  in  1868  amounted  to  $115,505, 
after  the  city  had  paid  over  to  the  state  treasury  one-half  of  the 
proceeds.  This  brief  experiment  gave  Boston  an  opportunity  to 
test  the  productiveness  of  a  heavy  license  charge. 

Special  Assessments.  From  i  per  cent  of  the  total  receipts  of 
the  city  in  the  years  1854  to  1857  the  receipts  from  special 
assessments  rose  to  3  per  cent  in  the  period  1868  to  1871.  The 
chief  cause  of  this  great  increase  was  the  passage  of  chapter  174 
of  1866.  Previous  to  the  enactment  of  this  law  assessments 
could  be  levied  only  for  the  laying  of  sidewalks,  the  grading  of 
unaccepted  streets,  and  the  payment  of  three-quarters  of  the  cost 
of  sewer  construction. 

The  law  of  1866,  modified  by  chapter  276  of  1868,  permitted 
the  assessment  of  a  proportionate  share  of  the  cost  of  the  improve- 
ment up  to  one-half  of  the  special  benefit  conferred.  Receipts 
from  special  assessments  were  also  obtained  under  the  act 
authorizing  the  reduction  of  Fort  Hill.  These  assessments, 
commonly  known  as  "  betterments,"  together  with  the  charges 
for  sewer  and  sidewalk  construction,  contributed  to  the  receipts 
from  special  assessments  during  the  period.  In  1872  chapter  303 
reduced  the  assessment  upon  sidewalks  from  the  whole  to  one- 
half  the  cost. 

The  relative  importance  of  these  three  forms  of  assessment  will 
be  seen  by  reference  to  the  table  on  the  next  page,  which  gives 
the  amounts  assessed  from  1867  to  1873.' 

In  the  seven  years  following  the  law  of  1866  Boston  made  use 
of  the  betterment  provision  to  the  extent  of  $3,042,807.  The 
addition  of  sewer  and  sidewalk  assessments  brought  the  total  to 
$3,533,657.  Not  all  the  amount  assessed  was  collected,  con- 
siderable abatement  being  allowed  in  some  cases,  and  some  money 

*  Mayors'  Inaugurals,  ii,  p.  257  (1862). 
'  Mayor's  Inaugural  (1874),  pp.  27,  28. 

*  Auditor's  Report  (1873),  P«  290. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS 


155 


Year 

Sewers 

Sidewalks 

Betterments 

Total 

1867 

$17,917 

$6,134 

$S4,2o6 

$78,257 

1868 

18,040 

19,056 

210,289 

247,385 

1869 

41,417 

15,584 

765,258 

822,259 

1870 

52,300 

29,920 

1,330,705 

1,412,925 

1871 

59,706 

17,608 

159,400 

236,714 

1873 

63,653 

344,357 

408,010 

1873 

109,301 

40,214 

178,592 

328,107 

Total 

$362,334 

$128,516 

$3,042,807 

$3,533,657 

being  lost  by  reason  of  the  difficulty  of  collection.  Boston  had 
never  been  able  to  collect  more  than  a  part  of  her  special  assess- 
ments. In  1867  a  committee  referred  to  the  annual  loss  of  a 
considerable  amount  of  money  in  this  branch  of  receipts,  remark- 
ing that  it  was  common  knowledge  that  these  charges  "  were 
hardly  expected  to  be  paid;  and  that  the  Board  of  Aldermen 
went  through  the  form  of  assessing  them  merely  to  comply  with 
the  letter  of  the  Statutes."  The  committee  reconmiended  the 
appointment  of  extra  clerks  to  hasten  the  process  of  collection.^ 
The  assessments  were  thereafter  more  rigorously  collected.  Of 
the  $3,533,657  assessed  for  all  purposes  during  the  period, 
$2,100,000  had  been  collected  by  the  end  of  1873. 

If  we  add  to  the  $3,000,000  assessed  for  betterments  within  the 
period  $1,500,000  more  for  work  completed  by  1873  but  not 
assessed  until  later,  we  have  a  total  of  $4,500,000  to  place  against 
the  sum  of  $23,000,000  expended  for  improvements  during  the 
last  seven  years  of  the  period.  Though  only  one-fifth  of  this 
expenditure,  the  return  from  betterments  was  a  great  help  to  the 
taxpayer. 

Health.  The  receipts  derived  from  the  operations  of  the  health 
department  increased  from  $14,908  in  i860  to  $31,218  in  1873. 
In  relative  importance,  this  branch  declined  from  i  per  cent  of 
the  total  receipts  in  the  period  1854  to  1857  to  0.5  per  cent  in  the 
years  1868  to  187 1.  In  the  latter  period,  it  was  one-seventh  of 
the  exp)enditure  for  public  health.  The  rise  in  receipts  after 
1865  was  chiefly  due  to  greater  receipts  from  the  sale  of  ashes  and 
the  abatement  of  nuisances. 


'  CUy  DocumetUs,  no.  117  (1867),  P-  3- 


156  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

Institutions.  The  remarkable  rise  in  receipts  from  institutions 
after  the  loss  sustained  by  the  removal  of  the  state  paupers  was 
chiefly  due  to  the  state  payment  for  soldiers'  relief  and  larger 
sales  of  the  products  of  the  houses  of  correction  and  industry. 
From  $31,108  in  i860  the  receipts  of  the  institutions  advanced  to 
$222,789  in  1873.  The  highest  point  was  reached  at  $361,481  in 
1865,  when  very  large  payments  for  soldiers*  relief  were  made. 
From  2  per  cent  of  the  total  receipts  in  the  period  1854  to  1857 
the  receipts  from  institutions  rose  to  2.3  per  cent  in  the  years 
1868  to  1 87 1.  At  this  time  the  receipts  from  the  institutions 
amounted  to  37  per  cent  of  the  expenditures. 

The  development  of  the  chief  sources  of  these  receipts  can 
readily  be  seen  from  the  following  table.  The  figures  are  in 
thousands  of  dollars. 


Year 

Correction 

Industry 

Overseers 

Insane 

Soldiers 

Total! 

1861 

IS 

3 

8 

32 

1862 

II 

4 

2 

10 

61 

91 

1863 

IS 

4 

2 

12 

2S7 

292 

1864 

16 

7 

6 

14 

310 

359 

1865 

26 

9 

6 

16 

290 

361 

1866 

44 

9 

II 

IS 

164 

268 

1867 

47 

16 

16 

II 

205 

303 

1868 

62 

18 

17 

8 

145 

26s 

1869 

81 

24 

18 

6 

102 

241 

1870 

7S 

25 

IS 

5 

99 

235 

1871 

72 

20 

23 

6 

95 

226 

1872 

73 

19 

24 

3 

87 

218 

1873 

55 

IS 

20 

2 

81 

222 

A  serious  attempt  was  made  during  the  period  to  make  the 
house  of  correction  self-supporting.  In  1859  the  receipts  of  this 
establishment  were  about  $25,000.  From  i860  to  1864,  however, 
the  receipts  were  very  small,  the  directors  being  unable  to  secure 
a  market  for  the  product  of  the  institution.  The  master  of  the 
house  attributed  the  small  receipts  to  the  "  present  deplorable 
condition  of  our  country."  2  In  1864  remunerative  labor  was 
found  for  the  female  prisoners.  Sewing  machines  now  enabled 
them  to  make  over  thirty  cents  a  day,  whereas  in  1863  they  had 

*  The  figures  for  the  total  receipts  include  a  small  amoimt  received  from  mis- 
cellaneous sources  not  given  in  the  table. 

*  Auditor's  Report  (i860),  p.  259, 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 57 

earned  less  than  five  cents.^  In  1867  the  introduction  of  the 
manufacture  of  shoes  brought  the  receipts  to  approximately 
$62,000  in  1868  and  $81,000  in  1869.^  From  1869  until  1872  the 
institution  was  practically  self-supporting.  The  crisis  of  1873 
reduced  the  receipts  to  $55,000. 

The  receipts  of  the  house  of  industry  and  reformation  record  a 
similar  development.  The  movement  for  the  greater  employ- 
ment of  its  inmates,  so  many  of  whom  were  incapable  of  any 
remunerative  activity,  began  at  the  close  of  the  last  period.  In 
his  inaugural  of  i860  Mayor  Lincoln  referred  especially  to  the 
"  development  of  the  agricultural  resources  of  the  Island." ' 
The  receipts  of  this  institution  rose  from  only  $3,000  in  1861 
to  $25,000  in  1870.  Before  its  overcrowding,  the  insane  hospital 
received  a  considerable  amount  from  the  board. 

School  Fund.  The  contribution  from  the  Massachusetts  school 
fund  averaged  in  the  years  1868  to  187 1  $9,194,  a  little  less  than 
o.i  per  cent  of  the  total  receipts  of  the  city.  After  1873  Boston 
ceased  to  receive  anything  from  this  source.  Chapter  348  of  the 
acts  of  1874  confined  the  distribution  to  towns  and  cities  with 
a  valuation  not  exceeding  ten  million  dollars. 

Water.  The  receipts  of  the  water  department  rose  from  $372,- 
290  in  i860  to  $1,118,598  in  1873.  In  the  years  1868  to  1871 
this  branch  made  up  7  per  cent  of  the  total  receipts  of  the  city. 
Throughout  this  period  a  serious  attempt  was  made  to  secure 
sufl&cient  receipts  to  cover  the  annual  maintenance  charges.  It 
was  rendered  ineffectual,  however,  by  phenomenal  waste  in  the 
use  of  water,  which  made  necessary  the  almost  continual  enlarge- 
ment of  the  plant. 

The  first  year  of  the  period  saw  a  rise  in  receipts  from  $353,465 
to  $372,290.  This  was  partly  due  to  the  introduction  of  meters, 
which  had  been  installed  in  some  of  the  large  manufacturing 
establishments  in  1859.*  The  extension  of  the  meter  system  in 
the  next  few  years  contributed  to  the  rise  to  $472,842  in  1865. 
Though  the  waste  was  somewhat  reduced  by  the  limited  employ- 

*  Auditor's  Report  (1863),  p.  255.  *  Mayor's  Inaugural  (1868),  p.  46. 

*  Mayors'  Inaugurals,  ii,  p.  207  (i86o). 

*  City  Documents,  no.  220  (1894),  p.  150. 


158  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

ment  of  meters  and  the  maintenance  of  a  system  of  inspection, 
it  still  continued  very  large.  It  was  generally  believed  tha,t  the 
only  certain  remedy  was  the  universal  introduction  of  meters. 
The  city  council  halted  at  a  step  which  would  have  required  the 
expenditure  of  a  half  million  dollars.^ 

Even  at  this  time  there  was  a  movement  for  the  reduction  of 
water  rates,  which  was  strong  enough  to  secure  in  1865  the 
consideration  of  the  city  council.  The  vigorous  protests  of  the 
water  board  prevented  the  lowering  of  the  rates.*  The  board, 
moreover,  pointed  out  so  successfully  the  financial  straits  of  the 
department  that  the  rates  for  meters  were  raised,  this  increase 
accounting  for  the  advance  in  receipts  from  $472,842  in  1865  to 
$530^526  in  1866. 

The  sudden  rise  in  receipts  from  $649,893  in  1869  to  $782,610 
in  1870  was  largely  due  to  the  passage  of  a  very  reasonable  ordi- 
nance, allowing  a  credit  to  the  water  department  for  water  used 
by  other  departments.'  It  was  hoped  that  this  allowance  would 
make  the  water  works  self-supporting.  In  his  inaugural  of  1870 
Mayor  Shurtleff  stated  that  a  million  dollars  had  been  lost  to  the 
water  department  by  failure  to  charge  for  water  thus  supplied. 
He  suggested  in  reparation  the  transfer  of  a  like  amount  from  the 
water  to  the  city  debt.^  The  growth  of  the  receipts  to  $1,118,598 
in  the  last  year  of  the  period  was  largely  due  to  the  increased  use 
of  water  in  the  annexed  territories. 

In  the  table  on  the  following  page  the  receipts  and  expenditures 
of  the  water  department  have  been  placed  side  by  side,  show- 
ing how  the  continued  demands  for  a  larger  plant,  prevented  the 
receipts  from  overtaking  the  expenditures.  The  figures  are  in 
thousands  of  dollars. 

Ferries.  On  March  24,  1870,  the  city  council  established  by 
ordinance  a  schedule  of  tolls  for  the  municipal  ferry,  which 
reduced  considerably  the  rates  charged  by  the  private  company." 
Under  these  rates  the  receipts  increased  from  $180,058  in  1870  to 

*  Auditor's  Report  (1861),  p.  284;  Mayors'  Inaugurals,  ii,  p.  335  (1865). 

*  City  Documents,  no.  76  (1865). 

'  Mayor's  Inaugural  (1870),  p.  40. 

*  Ibid.  (1870),  pp.  40,  41. 

'  City  Documents,  no.  96  (1870),  p.  4. 


t86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 59 


Excess  of 

Tnr 

Ezpendituics 

Receipts 

Expenditures 

i860 

404 

372 

32 

1861 

378 

380 

2  (Surplus) 

1863 

413 

400 

13 

1863 

530 

434 

96 

1864 

76s 

463 

303 

1865 

688 

47a 

216 

1866 

873 

530 

343 

1867 

1,114 

SSO 

564 

x868 

1,788 

609 

1,179 

1869 

1,563 

649 

913 

1870 

1,596 

783 

814 

187X 

1,224 

841 

383 

1873 

1,160 

902 

258 

1873 

1,398 

1,118 

380 

$219,507  in  1873.  I^  the  following  table  the  total  expenditures, 
the  ordinary  expenditures,  and  the  receipts  are  given,  in  thous- 
ands of  dollars. 


Year 

Total  Expenditures 

Ordinary  Expenditures 

Receipts 

1870 

212 

212 

180 

1871 

25s 

204 

184 

1873 

242 

192 

205 

1873 

297 

209 

319 

The  rates  established  by  the  city  council  were  sufficient  after 
the  first  two  years  to  meet  the  ordinary  expenditures,  exclusive 
of  the  return  on  capital  invested.  From  the  very  start,  however, 
there  was  a  strong  movement  for  reduction  of  rates.  In  187 1  an 
order  for  the  abolition  of  the  tolls  was  defeated  in  the  city  council. 
In  the  same  year  the  aldermen  passed  a  measure,  reducing  the 
rates  for  foot  passengers  from  two  cents  to  one  cent.  This  order 
was  defeated  in  the  common  council.' 

Sales  of  Property.  The  sale  of  city  property  contributed  3 . 7  per 
cent  to  the  total  receipts  of  the  city  in  the  period  1868  to  187 1. 
As  in  former  periods,  land  sales  were  still  the  chief  source  of  these 
extraordinary  receipts.  In  the  following  table  are  given  the 
amounts  received  from  sales  of  prop>erty,  and  the  sums  derived 
from  the  sales  of  lands.  The  latter  figures  fluctuate  more  than 
the  former,  because  they  include  payments  in  bonds  as  well  as  in 
cash.     The  figures  are  in  thousands  of  dollars. 

*  City  Documents,  no.  220  (1894),  p.  156. 


l6o  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 


Year 

Sales  of  Property 

Land  Sales 

i860 

233 

I2S 

1861 

93 

43 

1863 

2S4 

72 

1863 

70 

I03 

1864 

191 

94 

1865 

100 

195 

1866 

142 

333 

1867 

198 

139 

1868 

293 

267 

1869 

343 

464 

1870 

399 

94 

1871 

453 

332 

1872 

363 

58 

1873 

346 

6S 

The  preceding  period  had  closed  with  very  large  land  sales. 
In  the  depression  of  the  early  sixties  these  fell  off  considerably, 
bringing  in  only  $43,000  in  186 1.  At  this  time  the  completion 
of  the  commonwealth  lands  in  the  Back  Bay  had  glutted  the  mar- 
ket for  building  lots;  and  it  was  felt  by  the  city  government  that 
some  years  must  elapse  before  remunerative  prices  could  be 
secured.^  The  expenditure  of  a  million  dollars  for  the  South 
Bay  filling  had  made  certain  a  large  loss  even  at  the  best  of  prices. 

Throughout  the  period  the  policy  of  sale  for  settlement  pre- 
vailed. The  old  idea  of  finding  in  the  land  receipts  the  means  of 
paying  off  the  debt  had  long  since  been  given  up.  Mayor 
Lincoln  expressed  the  current  view  in  his  inaugural  of  1863.  "  It 
has  been  thought  in  the  past,"  the  Mayor  said,  "  that  our  public 
lands  would  be  a  very  productive  source  of  wealth  to  the  City; 
but  experience  has  proved  that  we  have  been  too  sanguine  in  this 
respect.  Beside  the  good  policy  which  has  been  pursued  in  sell- 
ing them  at  a  low  valuation,  for  the  purpose  of  securing  tax-paying 
proprietors,  the  laying  out  of  streets,  the  grading,  paving,  light- 
ing, and  in  some  instances  laying  edge-stones,  reduces  the  amount 
anticipated  from  the  sale."  ^ 

In  1865  the  sale  of  public  lands  again  assiuned  large  propor- 
tions, rising  as  high  as  $464,000  in  1869.  Better  prices  were 
obtained,  as  the  demand  for  land  increased  after  the  War.' 

^  City  Documents,  no.  34  (1861),  p.  8. 

*  Mayors'  Inaugurals,  ii,  p.  283  (1863). 

*  Mayor's  Inaugural  (1868),  p.  23. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  l6l 

From  1865  to  1871,  when  the  great  movement  stopped,  $1,623,- 
000  was  received  from  the  sale  of  public  land.  The  falling  off  in 
these  receipts  in  the  last  two  years  of  the  period  was  due  to  a 
smaller  demand  and  to  the  fact  that  the  amoimt  of  salable  land 
had  been  greatly  reduced. 

County  of  Suffolk.  The  receipts  of  the  county  were  reduced 
by  the  act  of  i860,  which  stopped  the  repayment  of  two- thirds  of 
the  cost  of  criminal  prosecutions,  giving  in  return  the  receipts 
from  fines  and  costs.  With  the  growth  of  the  county  and  the 
consequent  increase  in  court  business  the  receipts  increased  from 
$30,418  in  1861  to  $156,395  in  1873.  The  county  receipts  were 
only  I.I  per  cent  of  the  total  in  the  years  1868  to  187 1.  The 
proportion  of  county  expenditures  met  by  receipts  at  this  time 
was  44  per  cent. 

Debt 

This  period  saw  an  advance  in  the  net  debt  from  $7,568,000  to 
$27,719,000,  the  greater  part  of  the  increase  being  due  to  the 
tremendous  improvements  undertaken  during  the  years  1867  to 
1873.  The  per  capita  debt  rose  from  about  $42.50  to  $100. 
The  interest  charge  resulting  from  the  city  debt  proper  increased 
from  $161,000  in  i860  to  $1,756,000  in  1873;  the  interest  on  the 
water  debt  rose  meanwhile  from  $284,000  to  $522,000,  In  1873 
this  combined  charge  added  about  15  per  cent  to  the  city's 
expenditures,  exclusive  of  the  state  tax. 

The  year  1859  had  closed  with  a  small  reduction  in  the  net 
debt  of  the  city.  In  i860  and  1861  a  lower  tax  rate  combined 
with  diminished  receipts  from  the  sale  of  lands  resulted  in  in- 
creases of  $387,000  and  $287,000,  respectively.  Of  the  $1,700,- 
000  borrowed  during  these  two  years,  about  $220,000  was  for  the 
improvement  of  the  public  lands,  $424,000  for  schoolhouses, 
$75,000  for  public  grounds,  $160,000  for  public  buildings,  $680,- 
000  for  streets,  and  $160,000  for  the  sudden  demands  of  the  War. 
Inasmuch  as  expenditures  were  stationary  during  these  years,  it 
would  seem  that  the  maintenance  of  a  slightly  higher  tax  rate 
would  have  made  borrowing  unnecessary.  The  fear  of  over- 
burdening the  taxpayer  in  a  period  of  depression  led  to  the  lower 
rates. 


1 62  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

In  1862,  however,  the  addition  of  $1,500,000  to  the  expendi- 
tures of  the  city  as  a  result  of  the  War  justified  the  increase  of 
$1,086,000  in  the  net  debt  of  the  city,  which  at  the  end  of  the 
year  stood  at  $9,328,000.  The  city  council  made  a  very  com- 
mendable attempt  to  meet  a  large  part  of  these  extraordinary 
demands  from  taxation.  The  tax  rate  was  raised  from  $8.90  in 
1 86 1  to  $10.50  in  1862,  and  even  higher  in  the  succeeding  years. 
The  high  credit,  which  the  city  had  always  enjoyed,  was  main- 
tained at  this  critical  time  by  an  expression  in  an  order  of  the 
city  council  of  its  determination  to  pay  both  interest  and  princi- 
pal in  specie.^ 

On  February  24, 1862  Alderman  Amory  brought  in  a  resolution 
for  a  petition  to  secure  certain  important  amendments  to  the 
charter.  One  of  these  was  a  provision  that  not  more  than  one  per 
cent  of  the  last  preceding  valuation  should  be  assessed  for  munici- 
pal expenditures,  and  that  the  debt  should  not  exceed  5  per  cent 
of  the  same  valuation.^  Though  nothing  came  of  the  Alderman's 
motion,  it  is  important  as  foreshadowing  the  enactment  of  similar 
legislation  years  later. 

The  tax  rate  of  1863  was  placed  at  $11.50,  and,  although  the 
expenditures  were  almost  as  heavy  as  in  the  preceding  year,  an 
increase  of  only  $457,000  in  the  net  debt  was  found  necessary. 
By  1864  the  rise  in  prices  had  affected  all  city  expenditures  so 
that  the  total  appropriations  were  over  $1,000,000  larger  than  in 
1863.  A  large  part  of  the  increase  was  obtained  by  raising  the 
rate  of  taxation,  this  time  to  $13.30.  The  net  debt  rose  only 
$90,000.  The  city  purchased  $50,000  water  scrip,  not  due  until 
1867.'  In  September,  1864,  the  committee  on  finance  concluded 
that  it  would  be  less  burdensome  upon  the  taxpayers,  if  future 
loans  should  be  made  payable,  both  interest  and  principal,  in 
currency.  The  city  very  carefully  provided  against  misunder- 
standing by  printing  on  the  face  of  its  issues  the  words  "  cur- 
rency loan."  These  were  to  bear  interest  at  6  per  cent,  the  gold 
loans  previously  obtained  being  for  5  per  cent.*      The  very 

*  City  Documents,  no.  102  (1862),  p.  6.  *  Ibid.,  no.  18  (1862). 
'  Auditor's  Report  (1864),  p.  211. 

*  Mayors'  Inaugurals,  ii,  p.  327  (1865). 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 63 

honorable  policy  pursued  by  the  city  during  the  War,  when  the 
cost  of  procuring  gold  raised  her  debt  charges  to  an  extraordinary 
figure,  enhanced  considerably  the  value  of  her  bonds.  ^  It  gave 
special  satisfaction  abroad,  where  a  large  part  of  the  debt  was 
held. 

In  1865  the  receipts  from  the  record  tax  rate  of  $15.80  made 
possible  the  reduction  of  the  debt  by  $736,ocx>.  The  next  year 
$559,000  was  paid  off,  although  the  tax  rate  had  been  put  down 
to  $13.00.  The  reduction  during  these  two  years  was  aided 
considerably  by  land  sales  amounting  to  $427,000.  At  the  end 
of  1866  the  net  debt  stood  at  $8,580,000,  having  been  diminished 
$1,295,000  in  two  years.  The  city  council  had  taken  advantage 
of  the  halt  in  expenditures  to  repay  over  one-half  the  money 
borrowed  from  i860  to  1865. 

At  the  end  of  1866  the  gross  funded  debt  of  $12,998,000  was 
made  up  of  the  water  debt  of  $3,370,000  and  the  city  debt  proper 
of  $9,627,000.  The  latter  owed  its  existence  to  the  following 
objects:  ferries,  $219,000;  schoolhouses,  $1,114,000;  public 
buildings,  $1,610,000;  streets,  $1,590,000;  land,  $1,088,000; 
War,  $1,947,000;  parks,  $264,000;  drainage,  $391,000;  old  debts, 
$595,000;  ordinary  expenditure,  $660,000;  and  miscellaneous, 
$146,000.  Taking  the  years  i860  to  1866  as  a  whole,  it  would 
seem  that  the  increase  of  one  million  dollars  in  the  net  debt  was 
justified. 

In  his  inaugural  of  1867  Mayor  Norcross  urged  the  mainte- 
nance of  a  surplus  sufficient  to  insure  the  ultimate  extinction  of  the 
debt.  He  expressed  satisfaction  at  the  reduction  of  the  federal 
debt,  and  thought  that  the  citizens  of  Boston  should  take  equal 
pride  in  the  financial  condition  of  the  city.  The  Mayor  pointed 
out  that  the  city  debt  had  increased  in  spite  of  the  "  sinking 
fund,"  and  that  the  public  lands  had  been  almost  all  sold  without 
accomplishing  the  desired  reduction.  He  recommended  that 
a  surplus  be  obtained  either  by  heavier  taxation  or  by  retrench- 
ment.* 

'  The  necessity  of  paying  a  premium  for  gold  explains  the  rise  in  interest  pay- 
ments from  $173,549  in  i86i  to  $845,796  in  1864. 
*  Mayors'  Inaugurals,  ii,  p.  408  (1867). 


164  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

The  Mayor's  advice  was  apparently  accepted  in  part,  for, 
although  the  city  council  of  1867  planned  too  many  improvements 
to  allow  the  creation  of  a  surplus,  it  did  meet  most  of  the  $1,800,- 
000  increase  in  expenditures  from  taxation.  The  tax  rate  of 
$15.50  allowed  an  increase  of  only  $367,000  in  the  net  debt  of  the 
city.  The  smallness  of  this  increase  is  the  more  remarkable, 
when  we  find  that  Roxbury  added  $991,000  to  the  debt  in  that 
year.  During  this  year  the  water  debt  increased  on  account  of 
the  Chestnut  Hill  undertaking  by  $500,000  —  to  $3,867,000;  its 
lowest  point  had  been  reached  at  $2,942,000  in  1864. 

The  tax  rate  for  1868  was  placed  at  $12.30  in  response  to  the 
great  complaint  against  the  high  rate  of  the  previous  year.  A 
great  advance  in  valuation,  due  in  part  to  the  annexation  of 
Roxbury,  prevented  a  marked  falling  off  in  the  receipts.  The 
land  sales  of  the  year  amounted  to  $267,000.  The  city  council, 
however,  planned  expenditures  involving  an  increase  of  about 
$1,500,000  over  those  of  1867,  making  necessary  the  addition  of 
$1,486,000  to  the  net  debt  of  the  city.  The  government  of  1868 
authorized  loans  amounting  in  all  to  over  $5,000,000.  About 
$3,300,000  were  negotiated  within  the  year,  $1,300,000  for  the 
extension  of  the  waterworks,  $300,000  for  schoolhouses,  $1,200,- 
000  for  street  improvements,  and  $400,000  for  improved  drainage. 

The  year  1869  saw  an  increase  of  $2,169,000  in  the  debt,  $213,- 
000  being  due  to  the  annexation  of  Dorchester.  Once  more  the 
tax  rate  was  moved  upward,  this  time  to  $13.70,  the  land  sales 
bringing  in  $464,000.  In  this  year  a  5  per  cent  loan  of  £800,000 
was  taken  by  Baring  Bros.  &  Co.  of  London  at  a  price  of  87  in 
gold.  This  loan  was  for  the  Fort  Hill,  Atlantic  Avenue,  Hanover 
Street,  and  Church  Street  improvements,  and  was  named  the 
"  Consolidated  Street  Improvement  Loan." 

A  true  sinking  fund,  a  new  device  for  Boston,  was  created  for 
the  repayment  of  this  debt.  The  scheme  contemplated  the 
investment  of  receipts,  derived  from  special  assessments  and  other 
payments  in  connection  with  these  improvements,  to  be  held  as  a 
separate  fund  for  the  annual  purchase  of  a  portion  and  the  final 
extinction  at  maturity  of  the  remainder  of  the  debt.^ 
*  Auditor's  Report  (1869),  pp.  16, 17. 


i86o-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 65 

The  transition  from  the  crude  method  of  debt  reduction  to  a 
pure  sinking  fund  was  gradual.  From  1827  to  1870  certain 
specific  receipts  were  annually  credited  to  the  committee  on 
reduction,  but  kept  in  the  general  treasury  balance.  The  plan 
did  not  contemplate  the  accumulation  of  a  large  balance  or  its 
investment.  It  looked  rather  to  the  annual  employment  of  the 
funds  in  the  repayment  of  the  debt.  The  early  committees  had 
so  timed  the  maturity  of  loans  that  purchase  before  the  bon^s 
became  due  was  practically  never  necessary.  After  i860  the 
greater  magnitude  and  complexity  of  the  loan  operations  made  it 
impossible  to  use  the  funds  at  once  for  the  repayment  of  the  debt 
The  balances  of  the  committee  on  reduction  became  much 
larger,  as  the  following  table  shows.    The  figures  are  in  thousands 

of  dollars. 

"  Sinking  Fund  " 


■a  30, 1860-447 

1864-1,204 

1868-4,762 

1861-546 

1865-1,458 

1869-6,339 

1862-493 

1866-2,748 

1870-8,028 

1863-876 

1867-3,998 

After  1865  the  committee  on  reduction  secured  interest  on 
temporary  loans  made  to  the  city  treasurer.  In  1867  the  first 
investment  was  made,  $950,500  being  placed  in  city  of  Boston 
6  per  cent  currency  bonds.  ^  In  1869  the  holdings  in  this  stock 
had  so  increased  as  to  yield  $267,000  in  interest.  From  October, 
1866,  until  January,  1868,  the  committee  was  able  to  provide 
the  city  treasurer  with  all  the  funds  he  required.^ 

The  table  on  the  next  page,  the  figures  being  in  thousands  of 
dollars,  shows  the  annual  receipts  of  the  "  sinking  fund  "  from 
i860  to  1869. 

The  tax  assignment  for  these  ten  years,  taken  as  a  whole, 
equaUed  the  amount  required  by  ordinance,  though  in  some  of  the 
earlier  years  it  was  under  the  required  figure.  This  was  true  of 
1862,  a  very  hard  year  for  the  finances  of  the  city.  In  1869  the 
"  sinking  fund  "  required  almost  8  per  cent  of  the  tax  receipts. 
The  sale  of  city  property  brought  in  only  $1,314,000,  less  than 
one-eighth  of  the  total  receipts  of  the  fund. 

*  Auditor's  Report  (1867),  p.  9.  *  Mayor's  Inaugural  (1868),  p.  16. 


1 66  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 


Year 

Tax 

Cash  Balance 

Sales 

Interest 

Total 

i860 

220 

263 

205 

688 

i86z 

300 

202 

82 

S84 

1862 

200 

227 

249 

676 

1863 

300 

149 

48 

497 

1864 

300 

151 

84 

535 

1865 

350 

1,064 

67 

1,481 

1866 

360 

1,101 

lOI 

26 

1, 588 

1867 

400 

1,096 

■^iS 

76 

1,707 

1868 

417 

1,067 

174 

231 

1,889 

1869 

577 

1,271 

169 

267 

2,284 

Total        3,424  6,591  1,314  600  11,929 

At  the  end  of  1869  a  "  sinking  fund  "  of  $8,028,000  and  bonds 
and  notes  of  $1,187,000  brought  the  total  amount  applicable  to 
the  reduction  of  the  debt  to  $9,215,000.  This  large  sum,  with 
"  sinking  fund  "  payments  of  $2,000,000  a  year,  made  the  final 
extinction  of  a  gross  funded  debt  of  $18,687,000  seem  only  a 
matter  of  a  few  years. 

Unfortunately,  this  excellent  financial  condition  was  too  well 
understood  by  the  city  council.  Of  the  $2,284,000  paid  to  the 
"  sinking  fund  "  in  1869,  $1,848,000,  or  all  except  receipts  from 
sales  of  property  and  interest,  came  from  the  taxpayer.  This 
charge  of  over  $3.00  on  a  tax  rate  of  $13.70  seemed  to  many  an 
unnecessary  burden.  In  1870  Alderman  Talbot  expressed  the 
current  opinion  in  these  words:  "  This  increase  of  our  sinking 
fund  beyond  what  I  conceive  to  be  a  proper  ratio  to  the  debt  to  be 
paid  from  it,  also  increases  our  taxes  at  least  two  dollars  on  the 
thousand,  and  raises  them  above  a  point  they  never  should 
reach."  ^  It  was  found  that  the  existing  "  sinking  fund  "  with 
prospective  additions  and  accumulations  would  meet  at  ma- 
turity the  entire  debt  without  recourse  to  the  3  per  cent  tax 
assignment.^  The  desire  for  a  lower  tax  rate  was,  therefore, 
the  chief  motive  for  the  passage  of  the  ordinance  of  December  24, 
1870,  establishing  a  true  sinking  fund  system.  Previous  ordi- 
nances of  this  kind  had  looked  for  an  increase  in  the  debt  appro- 
priation; this  contemplated  a  decrease. 

'  City  Documents,  no.  83  (1870),  p.  8. 
*  Auditor's  Report  (1870),  p.  7. 


i86o-73l         IMPROVEMENTS  AND  ANNEXATIONS  1 6/ 

In  1870,  the  last  year  under  the  crude  "  sinking  fund,"  the  tax 
rate  was  placed  at  $15.30,  this  figure  probably  lending  the  final 
argument  for  a  change.  The  net  debt  increased  in  this  year  to 
$15,032,000,  an  advance  of  $2,430,000. 

The  sinking  fund  system  established  in  1870  was  carefully 
devised.  The  funds  were  to  be  managed  by  a  board  of  com- 
missioners, consisting  of  the  mayor,  who  was  to  act  as  chairman, 
the  city  treasurer,  the  auditor,  who  was  to  serve  as  secretary,  the 
chairman  of  the  joint  committee  on  accounts,  the  chairman  of  the 
committee  on  finance  of  the  common  council,  and  two  members 
to  be  elected  by  the  city  council  for  two  years  from  the  citizens  at 
large.  The  ordinance  provided  for  the  complete  separation  of 
the  sinking  funds  from  the  general  balance  of  the  treasury.^  The 
outstanding  debt  was  divided  into  three  parts,  the  water,  the 
consolidated  street  improvement,  and  the  general  debt,  each 
having  its  own  funds.  The  ordinance  gave  the  commissioners 
power  to  suspend  taxation  for  the  old  debt,  when  in  their  opinion 
the  sinking  fund  was  sufficient  with  prospective  accumulations 
to  meet  its  payment  at  matvuity. 

Every  future  loan  was  to  have  a  special  sinking  fund.  Loans 
for  public  buildings  and  building  sites  were  to  run  for  ten  years, 
and  were  to  require  the  annual  appropriation  into  the  sinking 
fimd  of  6  per  cent  of  their  amount,  those  for  the  street  improve- 
ments and  the  purchase  of  public  lands,  twenty  years,  with  a 
3  per  cent  requirement.  The  maturity  of  water  loans  was  fixed 
at  thirty  years,  the  sinking  fund  demanding  i§  per  cent  annually. 
The  annual  balance  in  the  treasury  was  assigned  to  meet  these 
requirements.  The  residue  was  to  be  raised  by  taxation,  on  the 
order  of  the  commissioners.  Any  income  earned  by  the  funds 
was  to  be  paid  into  them,  as  well  as  receipts  arising  from  the 
employment  of  the  loans,  such  as  special  assessments.  The 
receipts  from  the  sale  of  city  prop)erty  were  also  to  be  turned  over 
to  the  commissioners.  The  ordinance  stipulated  that  the  com- 
missioners were  to  invest  the  funds  either  in  permanent  or 
temporary  loans  of  the  city,  or  in  the  bonds  of  the  state  or  federal 
government.  Investments  must  bear  at  least  6  per  cent  interest. 
*  Auditor's  Report  (1870),  pp.  7,  8  and  pp.  197-199. 


l68  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

The  bonds  of  the  city  thus  acquired  were  not  to  be  cancelled,  but 
were  to  remain  as  part  of  the  specific  funds  with  which  they  were 
purchased.  In  the  case  of  water  loans  it  was  provided  that  any 
surplus  receipts  from  rates  after  payment  of  expenditures  includ- 
ing interest  upon  the  water  debt  should  be  turned  into  the 
sinking  fund.^ 

The  new  system  contemplated  the  establishment  for  each  loan 
of  a  specific  fund,  kept  separate  from  the  general  balance  in  the 
treasury.  It  was  intended  that,  through  annual  payments  into 
these  funds  and  their  continual  investment,  the  means  for  the 
amortisation  of  every  debt  should  be  provided  at  its  maturity. 
In  his  inaugural  of  1871  Mayor  Gaston  expressed  satisfaction  with 
the  new  device.  "  It  would  seem,"  the  Mayor  said,  "  that  the 
new  ordinance  suJ05ciently  protects  the  present  bondholders  of  the 
city,  and  while  it  makes  ample  provision  for  the  payment  of 
future  loans,  taxation  will  be  relieved  and  made  more  equal  and 
satisfactory."  '  Though  the  system  did  provide  for  the  eventual 
repayment  of  all  loans,  it  never  could  ensure  the  practical  extinc- 
tion of  the  debt,  without  the  determined  stand  of  the  government 
to  meet  all  expenditures  from  taxes. 

The  board  of  commissioners  on  the  sinking  fund  was  organized 
on  February  15,  1871.  On  February  27th  the  commissioners 
notified  the  city  council,  as  had  been  expected,  that  there  would 
be  no  taxation  required  on  account  of  the  outstanding  debt  of 
nearly  $24,000,000.  For  the  sinking  fund  payments  on  loans 
authorized  but  not  then  negotiated,  they  called  for  a  tax  of  only 
$77,625.' 

The  city  loans  proper  issued  in  1870  amounted  to  $7,322,000, 
and  in  1871  to  $3,037,000.  Practically  all  of  these  were  for  street 
and  land  improvements.  In  the  latter  year  the  tax  was  reduced 
to  $13.10,  the  city  council  no  longer  resting  under  the  obligation 
to  raise  so  large  an  amount  for  debt  reduction.  The  net  debt  was 
increased  in  187 1  by  $944,000,  rising  to  $15,976,000. 

In  1872  the  tax  rate  was  placed  at  $1 1 .70,  the  lowest  figure  since 
1863.     This  year  saw  an  increase  in  the  net  debt  of  $1,938,000. 

*  Auditor's  Report  (1870),  pp.  197-199.         *  Mayor's  Inaugural  (1871),  p.  12. 

*  Auditor's  Report  (1870),  p.  7. 


1860-73]         IMPROVEMENTS  AND  ANNEXATIONS  1 69 

Loans  to  the  amount  of  $2,834,000,  exclusive  of  the  water  debt, 
were  issued,  schools  and  public  buildings  calling  for  almost 
$1,000,000,  and  street  improvements  demanding  $1,755,000. 

The  rise  in  expenditures  to  $18,641,000  the  last  year  of  the 
period  brought  a  somewhat  higher  tax  rate  —  $12.80.  In  this 
very  eventful  year  city  loans  proper  amounted  to  $8,129,000, 
over  $7,000,000  being  for  street  improvements.  The  debt  was 
also  increased  by  the  assumption  of  the  Charlestown  indebtedness 
of  $2,730,349,  the  Brighton  debt  of  $708,590,  and  the  West 
Roxbury,  of  $520,000,  a  total  addition  due  to  annexation  of 
$3,958,000.^  The  net  debt  reached  $27,719,000  at  the  end  of 
1873,  an  increase  of  $9,805,000  for  the  year. 

The  Great  Fire  of  November,  1872,  was  responsible  for  a 
considerable  increase  in  the  debt,  the  street  improvements  in  the 
burnt  area  requiring  an  expenditure  of  over  $5,000,000.  But  for 
the  interposition  of  the  courts,  the  fire  would  have  led  to  still 
greater  borrowing.  Among  the  acts  passed  by  the  special  session 
of  the  legislature  convened  after  the  Fire  was  one  authorizing  the 
city  to  encourage  rebuilding  by  loans  not  exceeding  $20,000,000 
to  owners  of  land  in  the  burnt  district.  Three  commissioners, 
William  Gray,  Otis  Norcross  and  J.  G.  Abbott  were  appointed 
with  authority  to  lend  on  first  mortgages,  and  a  loan  of  $5,000,- 
000  was  authorized  by  the  city  council.  A  petition  signed  by  ten 
legal  voters,  however,  brought  first,  a  temporary  and,  then,  a 
perp>etual  injunction  against  such  use  of  the  public  money,  the 
supreme  court  holding  the  act  unconstitutional.^  Fortunately, 
private  capital  was  able  to  rebuild  within  a  year  nearly  the  whole 
of  the  burnt  area  "  without  assistance  from  abroad  and  without 
apparent  withdrawal  of  capital  from  active  business."  ' 

During  the  whole  period  and  especially  in  the  last  two  years  the 
dty  borrowed  considerable  amounts  for  schoolhouses  and  other 
public  buildings.  In  his  inaugural  of  1874  Mayor  Cobb  urged 
that  these  expenditures  be  met  from  taxes.*  In  the  following 
table  will  be  found  contrasted  the  objects  for  which  the  debts  of 

'  Auditor's  Report  (1873),  p.  12. 

«  Ibid.  (1872),  pp.  7,  8. 

»  Mayor's  Inaugural  (1874),  p.  9.        *  Ibid.  (1874),  p.  14. 


I70  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

i860  and  1873  ^^^^  incurred.      The  figures,  in  thousands  of 

dollars,  are  for  the  gross  funded  debt,  exclusive  of  the  water  debt 

and  the  annexation  debts. 

i860  1873 

Streets 1,587  20,392 

Schoolhouses 512  3(OOS 

Old  debts 716  595 

Land 1,116  626 

Ordinary  expense  53^  636 

Public  buildings   492   '  2,187 

Parks    108  261 

Ferries   250  317 

War 1,911 

Drainage    389 

Miscellaneous   125  151 

Total 5,439  30,47S 

The  great  increase  was  largely  due  to  the  tremendous  street 
improvements.  A  considerable  amount  also  resulted  from  loans 
for  schoolhouses  and  public  buildings.  It  was  impossible  that 
Boston  should  have  undertaken  vast  land  and  street  improve- 
ments without  making  great  use  of  her  credit.  But  the  net  debt 
of  $27,000,000  turned  over  to  the  next  period  seems  a  heavy 
burden,  when  we  realize  that  succeeding  years  were  likely  to 
present  their  own  great  tasks. 

Financial  Policy 

The  year  1859  closed  with  expenditures  of  $3,578,071,  inclusive 
of  the  state  tax,  and  a  net  debt  of  $7,568,000.  A  tax  rate  of 
$9.70,  the  record  figure  before  the  War,  had  made  possible  a 
slight  reduction  in  the  debt.  In  i860  the  city  council  lowered  the 
rate  to  $9.30,  keeping  expenditures  at  practically  the  same 
amount  as  in  the  previous  year.  As  a  result,  $381,000  was  added 
to  the  debt. 

In  1861,  and  1862  Joseph  Milner  Wightman  was  mayor.  The 
existing  business  depression  and  the  gathering  war  cloud  brought 
retrenchment  in  practically  all  lines  of  city  activity.  In  his 
inaugural  of  1861  Mayor  Wightman  said  to  the  city  council,  "  I 
have  no  doubt  that  your  judgment  will  accord  with  my  own  in 
forbearing,  at  this  time,  to  present  or  recommend  any  new  pro- 


i86a-73]         IMPROVEMENTS  AND  ANNEXATIONS  171 

jects  involving  public  expenditure,  and  the  consequent  taxation 
of  our  citizens.  The  necessary  machinery  of  government  must 
be  kept  in  motion;  and  the  works  and  measures  connected  with 
the  public  wants  and  improvements,  already  in  progress,  should 
be  prosecuted  with  diligence  and  prudence."  *  Expenditures 
were  curtailed  wherever  possible  and  the  city's  money  saved  for 
the  more  urgent  demands  of  the  Union.  In  spite  of  an  expendi- 
ture of  $250,000  for  War  purposes,  the  economy  practiced  in  1861 
resulted  in  a  total  expenditure  of  $3,438,351,  about  $150,000  less 
than  the  amount  expended  in  i860.  The  desire  to  spare  the  tax- 
payer led,  however,  to  a  reduction  in  the  rate  to  $8.90.  The  city 
was  obliged  to  borrow,  adding  $287,000  to  its  net  debt.  The 
policy  of  the  War  period  is  clearly  stated  in  the  following  extract 
from  a  conmiittee  report.  "  In  the  early  moments  of  dismay 
and  discouragement,  occasioned  by  our  national  calamity,  we 
naturally  directed  every  effort  to  military  preparation.  Our 
expenses  were  economized,  our  resources  husbanded,  and  all 
public  works  of  magnitude  not  already  commenced  were  post- 
poned to  a  more  convenient  season."  *  Much  of  this  War  ex- 
penditiu^e  was  incurred  entirely  upon  the  responsibility  of  the 
city,  as  no  adequate  legislation  provided  in  the  first  year  for  the 
equipment  of  troops. 

One-third  of  the  expenditure  of  $5,203,406  demanded  in  1862 
was  due  to  the  War.  To  meet  this  extraordinary  expense,  the 
tax  rate  was  raised  to  $10.50,  and  the  net  debt  was  increased  by 
$1,086,000,  an  addition  amply  justified.  At  the  end  of  the  fiscal 
year  1862  work  was  begun  on  a  new  city  hall,  almost  the  only 
extraordinary  undertaking  of  the  War  period. 

In  1863  Frederick  Walker  Lincoln  was  recalled  to  the  head  of 
the  city  government.  He  remained  in  office  four  successive 
years,  managing  the  affairs  of  the  municipality  with  marked 
ability.  The  policy  of  his  administration  was  made  evident  in 
his  first  inaugural,  when  he  remarked  that  **  the  times  demand 
and  our  constituents  have  a  right  to  insist,  that  their  servants 
should  pursue  a  most  rigid  economy  in  every  department  of  the 

■  Mayors'  Inaugurals,  ii,  p.  2J2  (1861). 
*  City  Documents,  no.  34  (1861),  p.  16. 


172  THE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

public  service."  ^  Expenditures  were  cut  down  wherever  pos- 
sible. But  for  the  necessity  of  paying  more  for  supplies  and  labor, 
the  expenditures  for  ordinary  city  activities  would  have  been 
much  less  in  1863  than  in  1862.  The  state  tax  levy  of  $756,000 
and  the  bounty  tax  of  $513,000  made  the  total  expenditures  for 
1863  $5,067,454.  Only  $457,000  was  added  to  the  net  debt,  the 
tax  rate  of  $11.50  bringing  in  the  greater  part  of  the  necessary 
receipts. 

The  continued  rise  in  prices,  together  with  the  great  cost  of 
procuring  gold  for  interest  payments,  raised  expenditures  to 
$6,160,264  in  1864.  Mayor  Lincoln  still  held  the  city  council  to 
economy  wherever  possible.^  The  policy  of  meeting  a  large  part 
of  the  expenditures  from  taxation  was  firmly  adhered  to,  the  tax 
rate  being  advanced  again  to  $13.30,  and  only  $90,000  was  added 
to  the  debt.  In  1865  the  tax  rate  reached  $15.80,  bringing  in 
receipts  sufficient  to  meet  not  only  the  expenditures  of  the  year, 
which  amounted  to  $6,389,821,  but  to  pay  off  $736,000  on  the  net 
debt.  The  state  tax  amounted  to  $1,592,501.  Improvements 
were  still  put  off  until  better  times,  the  only  exception  being  the 
much-needed  Chestnut  Hill  Reservoir. 

The  need  of  enforced  economy  being  past,  expenditures  rose 
to  $6,533,619  in  1866.  Though  the  tax  rate  was  lowered  to 
$13.00,  a  rapidly  advancing  valuation  permitted  a  reduction  of 
$559,000  in  the  net  debt.  The  debt  of  1867  was  $8,580,000,  only 
$625,000  greater  than  that  of  1861.  The  policy,  which  de- 
manded retrenchment  in  city  activities  and  met  with  liberal  hand 
the  requirements  of  the  War,  without  adding  to  the  debt,  cannot 
be  too  highly  commended. 

Otis  Norcross  succeeded  Mayor  Lincoln,  his  term  covering  the 
single  year  1867.  He  is  to  be  remembered  for  the  valuable  ser- 
vice he  rendered  in  holding  in  check  the  radical  elements  at  a 
time  when  extravagance  was  sweeping  over  the  whole  country. 
In  his  inaugural  of  1867  the  Mayor  firmly  demanded  either 
heavier  taxation  or  a  curtailment  of  expenditure.'  His  stand 
restricted  expenditure  to  the  improvements  most  needed,  keeping 

^  Mayors'  Inaugurals,  ii,  p.  278  (1863).         *  Ibid.,  ii,  p.  299  (1864). 
»  Ibid.,  ii,  p.  409  (1867). 


1860-73]       IMPROVEMENTS  AND  ANNEXATIONS  1 73 

Boston  from  tmdertaJdngs  that  fell  within  the  province  of  private 
endeavor.  Though  expenditures  increased  to  $8,333,660,  the 
Mayor  secured  a  tax  rate  of  $15.50.  Consequently,  the  debt 
advanced  but  $367,000.  Mayor  Norcross  understood  well  the 
great  movement  for  the  expenditure  of  public  money  which  began 
in  the  War  period,  when  the  government  became  accustomed  to 
hasty  appropriations.^ 

In  1868,  1869  and  1870,  Dr.  Nathaniel  Bradstreet  Shurtleff 
was  mayor.  The  first  year  of  his  administration  saw  the  annexa- 
tion of  Roxbury,  the  second,  that  of  Dorchester.  In  spite  of  an 
advance  in  expenditures  to  $9,716,337,  the  tax  rate  for  1868  was 
reduced  to  $12.30.  The  increase  in  the  net  debt  was  $1,486,000. 
The  lower  tax  rate  was  the  result  of  the  great  number  of  com- 
plaints of  excessive  taxation.  Circumstances  would  have  justi- 
fied a  higher  rate.  In  1869  the  advance  in  expenditure  to  $12,- 
866,176  brought  the  rate  to  $13.70,  increasing  the  debt  by 
$2,169,000. 

The  city  council  of  1870  called  a  halt  in  the  upward  movement, 
restricting  its  activities  to  undertakings  already  conunenced. 
Mayor  Shurtleff  in  his  inaugural  recommended  strict  economy. 
He  referred  to  the  "  costly  and  uncalled  for  luxuriousness,"  which 
had  crept  into  municipal  affairs  in  the  past  four  years.^  The 
council  of  1870  made  itself  memorable  by  reducing  the  estimates 
$2,000,000.'  It  also  raised  the  tax  rate  to  $15.30.  The  debt 
increased  $2,430,000.  Up  to  1870,  a  large  amount  was  annually 
set  aside  for  the  use  of  the  committee  on  reduction  of  the  debt. 
It  was  plain  that,  as  soon  as  the  great  improvements  then  under 
way  were  completed,  the  continuance  of  this  policy  would  soon 
secure  the  practical  amortisation  of  the  debt.  The  adoption  of  a 
less  severe  sinking  fund  system  was  an  answer  to  the  popular 
demand  for  a  lower  tax  rate.  The  tax  rates  for  the  three  suc- 
ceeding years  were  $13.10,  $11.70  and  $12.80. 

In  1 87 1  and  1872  William  Gaston  was  mayor.  In  his  first  in- 
augural he  reconmiended  economy,  at  the  same  time  demanding 

*  Mayors'  Inaugurals,  ii,  p.  407  (1867). 

*  Mayor's  Inaugural  (1870),  p.  14. 

*  CUy  Documents,  no.  121  (1870),  pp.  6,  7. 


174  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1860-73 

the  carrying  out  of  all  necessary  improvements.^  He  looked 
with  much  concern  on  the  per  capita  taxation  of  Boston,  greater 
than  that  of  any  other  city.^  It  is  probable  that  the  large  ex- 
penditure of  Boston  at  this  time  was  due  in  part  to  extravagance. 
It  is  also  true  that  a  considerable  portion  was  caused  by  the 
demand  of  the  people  for  better  services.  A  part  was  the  result 
of  conditions  which  the  city  government  was  not  responsible  for, 
such  as  the  necessity  of  making  street  improvements  without 
the  right  to  levy  adequate  special  assessments. 

In  1871  expenditures  fell  slightly  to  $12,416,917;  but,  with  the 
low  tax  rate,  $944,000  was  added  to  the  debt.  The  next  year  the 
upward  movement  was  continued,  expenditures  rising  to  $14,- 
924,920.  The  Great  Fire  was  responsible  for  a  part  of  this  rise 
and  still  more  for  the  advance  in  the  last  year  of  the  period.  The 
debt  rose  $1,938,000  during  1872. 

Henry  Lillie  Pierce  was  mayor  in  1873,  a  year  of  tremendous 
problems.  Besides  the  carrying  on  of  many  improvements 
already  begun,  it  was  necessary  that  the  streets  of  the  burnt  area 
should  be  speedily  straightened  and  widened.  In  his  inaugural 
of  1873  he  urged  the  city  council  not  to  sanction  street  improve- 
ments outside  the  burnt  district.^  Expenditures  mounted  to  the 
very  high  figure  of  $18,641,414,  a  level  not  reached  again  until  the 
last  period.  The  debt  advanced  in  this  year  $9,805,000,  part  of 
this  being  due  to  the  annexations  of  Charlestown,  Brighton  and 
West  Roxbury. 

As  we  review  the  policies  of  the  various  administrations,  we  are 
impressed  with  the  fact  that  rigid  adherence  to  the  high  tax  rate 
maintained  during  the  War  would  have  considerably  lessened  the 
debt,  and  would  probably  have  eliminated  much  extravagance. 
In  the  years  following  1867,  except  for  1870,  the  rate  was  too  low. 
A  large  part  of  the  debt  incurred  during  these  years  was,  however, 
justified  by  the  extraordinary  character  of  the  work  accomplished. 
But  for  the  sinking  fund  ordinance  of  1870  the  net  debt  of 
$27,719,000  might  have  been  completely  extinguished  in  the 
succeeding  period  of  rest. 

*  Mayor's  Inaugural  (1871),  p.  i.  *  Ibid.  (1871),  p.  7. 

»  Ibid.  {187s),  p.  II- 


CHAPTER  V 

THE  BEGDWING  OF  THE  PARK  SYSTEM,  1874-1886 

Government 

In  this  period  the  conviction  gradually  gained  ground  that  the 
separation  of  executive  and  legislative  functions  must  be  absolute. 
The  commission  appointed  on  recommendation  of  Mayor  Cobb 
to  revise  the  city  charter  pointed  out  in  1875  with  regard  to  the 
executive  powers  of  the  aldermen  that  "  duties  so  numerous  and 
important  cannot  be  properly  superintended  and  managed  by 
persons  who  render  gratuitous  services  only,  or  who  are  chosen  to 
office,  not  for  their  experience  in  the  duties  which  they  may  be 
called  to  perform,  or  their  peculiar  fitness  and  skill  in  the  work  of 
the  different  departments,  which  they  may  have  in  charge."  ^ 
The  commission  recommended  that  the  heads  of  departments 
should  be  nominated  by  the  mayor  and  confirmed  by  the  city 
council.  They  also  provided  for  a  more  consistent  administra- 
tion in  their  recommendation  that  the  mayor  and  the  members  of 
the  city  council  should  hold  office  three  years.^ 

The  city  council  failed  to  adopt  a  single  suggestion.'  In  1877 
Mayor  Prince  referred  to  the  plan  as  proposing  "  rather  a  govern- 
ment for  the  people  than  by  the  people."  He  believed  it  implied 
distrust  in  "  the  honesty  and  capacity  of  the  people  to  conduct 
municipal  affairs."  Though  he  agreed  that  certain  departments, 
especially  the  street  and  the  water,  could  be  managed  best  by 
commissioners,  he  was  convinced  that  business  of  less  importance 
should  be  left  to  the  committees.  Mayor  Prince  urged  the  coun- 
cil to  petition  for  the  right  to  provide  by  ordinance  for  the  crea- 
tion or  abolition  of  boards  of  commissioners.*  Henry  L.  Pierce 
was  in  sympathy  with  most  of  the  recommendations  made  by  the 

'  City  Documents,  no.  3  (1875),  pp,  v,  vi. 

*  Ibid.,  no.  3  (187s). 

*  Mayor's  Inaugural  (1876),  p.  14. 

*  Ibid.  (1877),  pp.  22-25. 

I7S 


176  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

commission.^  In  his  inaugural  of  1884  Mayor  Martin  also 
recorded  his  approval  of  the  movement.^  In  188 1,  on  the  other 
hand,  a  joint  special  committee  reported  in  favor  of  the  committee 
system.' 

But,  while  this  agitation  was  going  on,  the  power  of  the  alder- 
men was  slowly  slipping  away.  In  1875  the  appointment  of 
the  new  park  commissioners  was  given  to  the  mayor,  subject 
to  confirmation  by  the  city  council.  In  the  same  year  the  new 
water  board  was  established  under  similar  provisions;  and  in 
1878  the  control  of  the  police  was  intrusted  to  three  commis- 
sioners appointed  by  the  mayor  with  the  approval  of  the  city 
council.* 

After  a  decade  of  continual  agitation  a  second  commission  was 
appointed  to  revise  the  city  charter.  Its  report,  made  in  1884, 
led  to  the  success  of  the  movement  for  the  separation  of  legislative 
and  executive  powers.  The  commission  pointed  out  that  of  the 
$12,000,000  appropriated  during  the  current  year,  the  expendi- 
ture of  over  $4,000,000  was  controlled  either  directly  or  indirectly 
by  committees.  They  condemned  the  system  as  inefl&cient, 
irresponsible,  and  as  inviting  corruption,  and  favored  the  transfer 
of  all  executive  power  from  the  city  council  to  the  mayor  and 
certain  heads  of  departments.  The  commissioners  recommended 
an  executive  council,  consisting  of  five  members  elected  by  popular 
vote  for  two  years.  Legislative  affairs  were  intrusted  to  a  single 
council,  made  up  of  two  members  from  each  ward.  The  terms  of 
the  councilmen  and  the  mayor  were  fixed  at  two  years.  City 
ofl5dals  were  to  be  appointed  by  the  mayor  with  the  advice  and 
consent  of  the  executive  coimcil.  The  report  also  demanded 
fewer  departments,  each  one  under  a  responsible  head.^ 

Chapter  266  of  1885  embodied  in  the  main  the  reforms  outlined 
by  the  commissioners.®  No  change  was  made,  however,  in  the 
terms  of  office  of  the  mayor  and  city  council,  and  the  recommen- 

*  Mayor's  Inaugural  (1878),  p.  11. 
«  Ibid.  (1884),  p.  32. 

*  City  Documents,  no.  146  (1881). 

*  Ibid.,  no.  120  (1884),  pp.  viii,  ix. 
«  Ibid.  (1884). 

*  Acts,  1885,  ch.  266. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 77 

dations  for  the  establishment  of  an  executive  council  and  a  single 
legislative  body  were  not  followed. 

Executive  powers  were  vested  in  the  mayor  "  to  be  exercised 
through  the  several  oflScers  and  boards  of  the  city  in  their  respec- 
tive departments,  under  his  general  supervision  and  control."  ^ 
The  mayor  was  to  appoint,  subject  to  the  confirmation  of  the 
aldermen,  all  the  city  officials  formerly  elected  by  the  city  council 
or  board  of  aldermen,  with  the  exception  of  the  city  clerk,  the 
clerk  of  committees,  and  the  city  messenger.  He  might  remove 
for  cause  at  any  time,  provided  he  assigned  such  reason  in  his 
order  of  removal.  Executive  responsibility  was  further  provided 
for  in  the  power  of  appointment  and  of  removal  for  cause  given 
heads  of  departments.  Officers  and  boards  might  make  con- 
tracts, but  all  involving  an  expenditure  of  over  $2,000  required 
the  approval  of  the  mayor.  Heads  of  departments  were  to  meet 
monthly  for  consultation  with  the  mayor. 

The  separation  of  the  executive  and  the  legislative  was  made 
absolute.  The  members  of  the  city  council  were  forbidden  to 
take  part  in  the  employment  of  labor,  the  making  of  contracts, 
the  purchase  of  materials  or  supplies  or  the  conduct  of  any  ad- 
ministrative business  whatever,  "  except  such  as  may  be  neces- 
sary for  the  contingent  and  incidental  expenses  of  the  city 
council."  *  The  veto  power  of  the  mayor  was  enlarged  by  allow- 
ing him  to  approve  or  disapprove  separate  items  in  appropriation 
bills. 

The  act  of  1885  provided  that  nothing  therein  should  afifect  the 
enforcement  of  chapter  320  of  1884,  the  great  civil  service  law  of 
the  state.  The  new  charter  together  with  the  civil  service  law 
provided  much-needed  reforms.  The  principal  provisions  of  the 
act  of  1884  forbade  officials  to  solicit  contributions  for  political 
purposes,  or  to  give  money  to  another  officer  for  any  political 
object.  It  was  especially  directed  against  corrupt  methods  of 
procuring  nominations.  Officers  and  employees  of  the  lower 
grade  of  service  in  state  and  municipal  work  were  to  secure 
appointment  by  competitive  examination.  During  this  period 
the  custom  had  arisen  of  distributing  among  the  members  of  the 

'  Acts,  1885,  ch.  266,  sec.  6.  *  Ibid.,  sec.  12. 


178  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

various  executive  committees  tickets,  which  entitled  the  holder  to 
employment  by  the  dty.^  While  the  civil  service  law  promised  a 
much  higher  grade  of  workmen,  the  new  charter  aimed  to  make 
possible  the  selection  of  more  competent  leaders,  and  endeav- 
ored to  give  a  more  harmonious  and  responsible  administration. 
At  last  the  office  of  mayor  had  been  made  of  great  importance, 
and  efficient  government  now  depended  in  greater  measure  upon 
the  wisdom  of  the  voters  in  selecting  the  right  man  for  the  office. 
The  new  charter  went  into  effect  June  26, 1885.  In  his  inaugural 
of  1886  Mayor  O'Brien  stated  that  it  was  even  then  proving  its 
value,  that  the  departments  were  no  longer  political  machines, 
and  that  a  large  svun  of  money  had  already  been  saved  to  the  city.^ 

Expenditures 

The  expenditures  of  1874  were  only  $14,654,954,  over  $3,000,- 
000  less  than  those  of  1873.  The  retrenchment  proves  to  be  even 
greater,  when  we  allow  $1,000,000  for  the  expenditures  of  Char- 
lestown.  West  Roxbury  and  Brighton,  annexed  in  January,  1874. 
From  1874  to  1886  the  expenditures  were  practically  stationary. 
It  was  not  until  1887  that  the  annual  appropriations  exceeded 
those  for  1874.  The  per  capita  expenditures  declined  from  about 
$65  in  1873  to  $36  in  1886. 

The  reduction  in  1874  took  place  in  the  expenditure  for  streets, 
which  declined  from  $9,382,860  to  $4,875,768.  The  expenditure 
of  practically  all  other  branches,  especially  water,  increased, 
largely  on  account  of  annexation.  In  1875  there  began  a  decline 
in  the  expenditures  of  almost  all  branches  of  city  activity.  By 
1879  the  expenditures  had  fallen  to  $11,793,875,  a  reduction  due 
in  part  to  falling  prices  and  wages  and  also  to  severe  retrench- 
ment. 

In  1880  better  times  caused  expenditures  to  rise  to  $12,375,938, 
a  level  maintained  ini88i.  Ini882a  sudden  advance  in  salaries 
and  wages  and  initial  expenditures  for  the  park  system  carried 
expenditures  to  $13,954,402.  From  1882  to  1886  there  was 
practically  no  change,  the  period  closing  with  expenditures  at 
$14,476,863.     The  very  even  course  of  expenditures  throughout 

»  Mayor's  Inaugural  (1884),  p.  33.  *  Ibid.  (1886),  p.  8, 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  179 

this  period,  so  much  in  contrast  with  the  sudden  changes  of  pre- 
ceding years,  was  due  principally  to  the  long-continued  depres- 
sion. 

General  Government.  Expenditures  for  general  government 
declined  from  $500,683  in  1875  to  $422,518  in  1879,  and  then  rose 
to  $633,459  in  1886.  They  made  up  4.7  per  cent  of  the  total 
expenditures  in  the  period  1883  to  1886,  a  per  capita  charge  of 
$1.58.  No  extraordinary  expenditure  for  general  government 
occurred. 

From  1877  until  1880  the  city  council  was  reducing  individual 
salaries.  The  following  table  gives  the  salaries  of  the  higher 
officers  for  those  years  in  which  a  change  took  place.  Practically 
the  same  course  was  taken  by  the  salaries  of  the  lower  grades. 

1874  187s  1877            1881  i88j  1886 

Mayor $s,ooo  %S,ooo  $5,000  $5,000  $5,000  $10,000 

Treasurer 5,000  6,000  5,000        6,000  6,000  6,000 

Auditor 5,ooo  6,000  5,000        5,000  5,000  5,000 

City  Clerk S.ooo  5,000  4,000        4,000  4,000  4,000 

Assessors   3,000  3,000  2,700        2,700  3,000  3,000 

Agitation  for  a  reduction  of  salaries  began  with  retrenchment. 
Mayor  Cobb  in  his  inaugural  of  1876  opp)Osed  such  action  on  the 
ground  that  lower  rates  of  compensation  would  lead  to  the  em- 
ployment of  inferior  men,  so  that  the  city  would  "  lose  thousands 
in  saving  hundreds."  ^  The  next  year  a  joint  sf)ecial  committee 
demanded  a  general  reduction  in  keeping  with  the  lower  cost  of 
living  and  the  retrenchment,  which  had  taken  place  in  all  lines  of 
business.^  Considerable  reductions  were  made  in  1877,  and  to 
some  extent  in  the  two  succeeding  years.  After  1879  more  pros- 
p)erous  times  caused  a  slight  increase  in  many  salaries.  The 
wages  of  ordinary  city  laborers  were  likewise  increased  in  1883 
from  $1.75  to  $2.' 

As  an  illustration  of  the  retrenchment  which  took  place  in 
practically  all  branches,  the  expenditures  of  the  auditor's,  trea- 
surer's and  assessors'  departments  have  been  given  in  the  follow- 
ing table. 

'  Mayor's  Inaugural  (1876),  p.  9. 

•  City  Documents,  no.  20  (1877). 

*  Finance  Commission,  i,  p.  366. 


l8o  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

1876  1877  x88o             1886 

Auditor's   $17,000  $15,000  $16,000  $22,000 

Treasurer's 24,000  22,000  23,000        33,000 

Assessors' 97,000  92,000  97,cxx>  108,000 

Total $138,000    $129,000    $136,000    $163,000 

The  expenditures  of  these  departments  were  reduced  on  the 
average  by  7  per  cent  in  1877,  and  did  not  regain  the  level  of 
1876  until  after  1880. 

The  charter  of  1885  stipulated  that  the  mayor  should  receive  a 
salary  of  not  less  than  $5,000.  Chapter  361  of  the  same  year 
provided  that  after  the  26th  of  June,  the  day  on  which  the 
charter  was  to  take  effect,  the  city  council  might  increase  the 
salary  of  the  chief  executive,  if  it  so  desired.  The  council  raised 
the  salary  to  $10,000.  It  is  probable  that  higher  salaries  for  the 
heads  of  departments  would  in  many  cases  have  secured  better 
men.  In  his  inaugural  of  1886  Mayor  O'Brien  stated  that  failure 
to  give  adequate  remuneration  for  talent  had  lost  to  the  city  some 
of  the  best  engineers  in  the  country.^ 

Police.  Expenditures  for  police  protection  rose  from  $882,987 
in  1874  to  $1,147,868  in  1886.  The  relative  importance  of  this 
branch  increased  from  5.6  per  cent  in  the  period  1868  to  187 1  to 
7.9  per  cent  in  the  years  1883  to  1886,  the  per  capita  advance 
being  from  $2.32  to  $2.60. 

The  annexations  of  1874  caused  an  increase  in  police  expendi- 
ture from  $736,396  in  1873  to  $882,987  in  1874.  After  this  un- 
avoidable rise,  they  fell  under  the  severe  retrenchment  of  the 
succeeding  years  to  $837,907  in  1878.  The  efficiency  of  the  police 
was  increased  in  1874  by  the  purchase  of  the  steamboat.  Protec- 
tor, at  a  cost  of  $19,000,  for  use  in  patrolling  the  harbor.^  In  1875 
the  use  of  saddle  horses  in  the  suburbs  was  begim,  an  experiment 
which  soon  proved  successful.' 

From  1875  until  1880  the  police  force  stood  at  practically  700 
men  except  in  1878,  when  retrenchment  brought  it  for  a  time  to 
680.     In  the  same  year  a  lower  scale  of  remuneration  was  estab- 

*  Mayor's  Inaugural  (1886),  p.  29. 

*  Ibid.  (1875),  p.  20. 

*  City  Documents,  no.  7  (1877),  p.  31. 


1874-86]      THE  BEGINNING  OP  THE  PARK  SYSTEM  l8l 

lished,  which  remained  in  force  until  1886.  The  growth  of  the 
department  expenditures  from  1880  to  1885  was  due  solely  to  the 
advance  in  numbers,  made  necessary  in  large  measure  by  the 
increase  in  public  grounds.^  In  1886  the  department  numbered 
785  men. 

During  the  first  part  of  the  period  much  dissatisfaction  arose 
over  the  lack  of  discipline  in  the  police  department.  The  powers 
of  the  mayor,  aldermen  and  the  chief  of  police  were  so  vaguely 
defined  that  the  feeling  of  responsibility  was  lost.^  In  his  in- 
augural of  1876  Mayor  Cobb  stated  his  belief  that  the  department 
"  would  be  greatly  improved,  both  in  efficiency  and  economy,  by 
being  placed  in  charge  of  a  Commission."  ' 

Agitation  for  reform  resulted  in  the  passage  of  chapter  244  of 
1878.  This  law  authorized  the  mayor  to  appoint  with  the 
approval  of  the  city  council  three  commissioners  to  serve  for 
three  years.  They  might  be  removed  for  cause  or  by  a  two- 
thirds  vote  of  each  branch  of  the  city  council.  The  appoint- 
ment of  policemen  and  the  issue  of  licenses  were  placed  in  their 
charge. 

The  new  board  of  commissioners  was  only  partially  successful; 
political  pressure  prevented  efficient  management.  In  the  seven 
years  of  its  existence  the  board  had  ten  different  members.*  The 
belief  that  state-appointed  commissioners  would  be  more  inde- 
pendent of  the  city  council  and  would  better  enforce  the  license 
law  led  in  1885  to  the  passage  of  chapter  323.'  According  to  the 
provisions  of  this  law  the  governor  was  to  appoint  from  the  two 
principal  political  parties  three  citizens  of  Boston  to  constitute  a 
board  of  police.  They  were  to  serve  for  five  years  unless  removed 
for  cause.  Boston  was  to  provide  such  accommodations  for  the 
police  as  the  board  might  require.  This  change  in  control  was 
rendered  still  more  effective  through  the  support  given  by  the 
dvil  service  law  of  1884. 

*  City  Documents,,  no.  129  (1880),  p.  a. 

*  Memorial  Histcry,  iii,  p.  289. 

*  Mayor's  Inaugural  (1876),  p.  21. 

*  Emst,  Constitutional  History,  p.  123. 

*  Storey,  Municipal  Government  in  Boston  in  Proceedings  National  Conference 
for  Good  City  Government,  January  25,  1894,  pp.  64,  65. 


1 82  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

During  this  period  the  pension  system  was  inaugurated. 
Chapter  244  of  1878  provided  that  the  board  of  police  might  "  by 
the  affirmative  vote  of  all  its  members  and  with  the  approval  of 
the  mayor  retire  from  office  any  one  disabled  in  actual  perform- 
ance of  duty  or  who  has  performed  faithful  service  for  a  period 
of  not  less  than  fifteen  consecutive  years."  The  pension  was  in 
no  case  to  exceed  one-third  of  the  salary  received  at  the  time  of 
retirement.  The  annual  expenditure  for  pensions  increased 
rapidly,  amounting  to  $28,000  in  1886. 

Fire.  The  reorganization  of  the  fire  department  which  was 
begun  under  the  new  commissioners  in  1873,  was  practically 
complete  in  1874.  The  expenditure  of  $736,566  in  the  latter 
year,  the  first  of  the  period,  was  made  up  of  $631,398  for  the 
salaries  and  general  expenditures  of  the  department  and  $105,167 
for  the  erection  of  engine  houses.^  As  soon  as  the  commissioners 
had  secured  greater  efficiency,  they  turned  their  attention  to 
retrenchment.  After  a  decline,  which  lasted  into  the  eighties, 
expenditures  rose  to  $789,176  in  1886,  but  little  larger  than  they 
were  in  1874.  In  the  period  1883  to  1886  the  cost  of  protection 
from  fire  was  5.7  per  cent  of  the  total  city  expenditure.  The  per 
capita  figure  was  $1.90. 

The  commissioners  succeeded  in  raising  the  efficiency  of  the 
department  without  greatly  increasing  expenditures.  For 
example,  they  employed  mechanics,  who  happened  to  be  on  the 
force,  in  repairing  the  engine  houses.'^ 

After  1874  retrenchment  reduced  the  expenditure  for  new 
engine  houses  from  $105,167  in  1874  to  only  $8,950  in  1876;  from 
1878  until  1882  no  expenditure  of  this  nature  was  made.  Ex- 
penditures for  fire  protection  decreased  from  $736,566  in  1874  to 
$566,585  in  1879,  due  to  a  decrease  in  the  force,  and  also  to  a 
reduction  in  salaries  made  in  1877.^ 

Better  times  in  the  early  eighties  increased  the  size  of  the 
department.  The  rise  in  expenditures,  which  began  in  1880,  was 
checked  for  a  year  by  a  change  in  the  city's  method  of  bookkeep- 

'  See  Appendix,  p.  357. 

*  Brayley,  History  Boston  Fire  Department,  p.  307. 

*  City  Documents,  no.  28  (1879). 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 83 

ing.  The  fire  department  had  been  charged  an  unreasonable  sum 
for  the  care  of  hydrants  and  for  water  used.  This  amount  had 
increased  from  $59,000  in  1872  to  $128,000  in  1880.  In  the  latter 
year,  at  the  request  of  the  commissioners,  a  reduction  of  331  per 
cent  was  made  by  the  city  council.  Even  then  the  charge  was 
deemed  excessive  by  the  fire  board.^ 

A  small  amount  was  expended  in  pensions  to  disabled  and 
infirm  members  under  the  provisions  of  chapter  107  of  1880.  The 
board  of  fire  commissioners  with  the  approval  of  the  mayor 
might  pension  any  member,  who  had  become  permanently  in- 
capacitated in  the  discharge  of  his  duties,  or  a  member  of  the  per- 
manent force  who  had  served  fifteen  consecutive  years  and 
become  incapacitated  from  other  causes.  In  the  first  case,  the 
pensioner  was  to  receive  one-half  his  salary;  in  the  second,  not 
over  one-third.  Provision  was  also  made  for  the  payment  of 
annuities  to  the  widows  or  young  children  of  firemen  killed  in  the 
performance  of  their  duty. 

In  1 88 1  a  committee  reported  on  the  advisability  of  changing 
the  call  companies  into  permanent  ones.  It  concluded  that  such 
a  step,  involving  an  additional  expenditure  of  $157,000,  was  not 
warranted.'  In  1882  the  work  of  building  new  engine  houses 
was  once  more  prosecuted,  the  expenditure  for  this  object  ad- 
vancing from  $8,590  in  1882  to  $72,413  in  1886. 

The  management  of  the  fire  department  remained  throughout 
the  period  in  the  hands  of  the  three  commissioners  appointed  by 
the  mayor.  By  the  charter  of  1885,  however,  the  power  of  con- 
firming these  appointments  was  transferred  from  the  city  council 
to  the  board  of  aldermen. 

Institutions.  The  expenditure  for  institutions  advanced  from 
$810,833  in  1874  to  $996,394  in  1875  and  then  fell  to  $802,377  in 
1878.  During  the  succeeding  years  it  rose  to  $1,097,542  in  1886. 
The  relative  importance  of  this  expenditure  was  8.5  per  cent  in 
the  years  1883  to  1886,  and  the  per  capita  charge,  $2.80. 

The  expenditures  for  out-door  relief  increased  from  $86,920  in 
1873  to  $126,518  in  1874.'     Part  of  this  advance  was  due  to  the 

•  Braylcy,  History  Boston  Fire  Department,  p.  320;  Mayor's  Inaugural  (1881), 
p.  24. 

»  City  Documents,  no.  86  (i88i).  »  See  Appendix,  p.  359. 


184  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

annexations.  Then,  an  entirely  new  expenditure  was  that  for 
physicians  and  medicines.  This  service  the  Boston  Dispensary, 
a  private  institution,  had  been  able  to  provide  for  the  entire  city 
until  1874,  when  limited  resources  prevented  the  extension  of  its 
work  into  the  annexed  territories.^  Moreover,  greater  demands 
were  made  upon  the  department  in  the  depression  following  1873. 
An  effort  was  made  to  induce  the  city  to  provide  work  for  its 
unemployed.  In  his  inaugural  of  1875  Mayor  Cobb  declared 
that,  "  such  an  idea,  if  consistently  carried  out,  would  be  sub- 
versive of  our  whole  social  fabric,  tending  directly  to  Communism 
in  its  worst  form."  ^  The  city  council  of  1875,  however,  gave 
work  at  low  wages  to  citizens  having  families.' 

The  increased  expenditures  of  the  overseers  were  also  the  result 
of  the  adoption  in  1874  of  a  strict  law  of  settlement.  The  act  had 
the  effect  of  diminishing  the  number  of  state  paupers  and  corres- 
pondingly increasing  the  burden  upon  the  various  towns  and 
cities.*  The  law  of  1874  was  held  responsible  for  doubling  the 
number  of  city  cases  in  the  succeeding  year.' 

In  1877  the  expenditures  of  the  overseers  fell  from  $127,543  to 
$110,438,  and  in  1878  to  $102,025,  ^  l^vel  maintained  until  1882 
when  they  became  somewhat  higher.  The  passing  of  the  most 
severe  stage  of  the  depression  was  partially  responsible  for  this 
decrease.  A  saving  was  made  also  through  the  application  of 
more  rigid  examinations  in  the  distribution  of  alms.* 

The  charter  amendments  of  1885  transferred  the  appointment 
of  the  overseers  from  the  city  council  to  the  mayor.  He  was  to 
appoint  subject  to  the  approval  of  the  aldermen.'  The  trust 
funds  controlled  by  the  overseers  increased  from  $250,000  in  1870 
to  $510,000  in  1880.^ 

The  movement  for  a  better  classification  of  the  inmates  of  the 
institutions,  which  had  met  with  some  success  in  the  preceding 

^  City  Documents,  no.  59  (1877),  p.  5. 

*  Mayor's  Inaugural  (1875),  p.  8.  '  Ibid.  (1876),  pp.  28,  29. 

*  Ibid.  (1878),  p.  38. 

'  City  Documents,  no.  74  (1875),  PP-  5~7- 

*  Ibid.,  no.  54  (1878),  pp.  2-4. 

^  Ernst,  Constitutional  History,  p.  118. 
'  Mayor's  Inaugural  (1880),  p.  44. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 85 

period,  led  to  further  changes  in  this.  In  1873,  it  will  be  remem- 
bered, the  city  purchased  Austin  Farm  as  a  home  for  some  of  its 
paupers.  No  improvements  were  made  upon  this  property  until 
1876.  In  his  inaugural  of  1875  Mayor  Cobb  had  urged  the  need 
of  immediate  action  to  secure  accommodations  for  the  institu- 
tions, already  far  too  crowded  on  Deer  Island.^  When  the  build- 
ings were  finally  completed  in  1877,  the  female  paupers  were 
transferred  from  Deer  Island  to  Austin  Farm. 

In  1876  the  old  Roxbury  almshouse  on  Marcella  Street  was 
refitted  as  a  home  for  pauper  and  neglected  boys,'^  and  the  Char- 
lestown  almshouse  was  made  ready  for  the  reception  of  the  aged 
charges  of  the  city.  In  1879  the  expenditure  of  the  Marcella 
Street  establishment  was  increased  by  the  erection  and  mainte- 
nance of  a  home  for  girls.'  In  1884  the  city  purchased  Long 
Island  at  a  cost  of  $159,000  for  the  use  of  the  institutions,  and 
$65,000  was  expended  during  1885  and  1886  in  the  erection  of 
buildings,  designed  to  shelter  about  five  hundred  paupers.*  The 
cost  of  providing  more  adequate  shelter  for  the  paupers  is  re- 
flected in  the  growth  of  expenditures  for  this  branch  from  $209,- 
936  in  1874  to  $343,765  in  1886.  The  number  of  the  inmates 
increased  from  1,513  in  1874  to  2,378  in  1886. 

The  auditor's  report  for  1877  records  on  page  136  the  initial 
expenditure  of  $4,543  for  a  stone-cutting  establishment  for  Deer 
and  Rainsford  Islands.  The  city  council  determined  to  provide 
work  for  all  able-bodied  men  committed  to  these  institutions  with 
a  view  to  reducing  the  number  of  those  who  sought  therein  a 
comfortable  home  during  the  winter  months.'  The  introduction 
of  this  employment  undoubtedly  saved  the  city  much  needless 
expenditure  in  the  support  of  shiftless  men.'  The  house  of  correc- 
tion remained  at  South  Boston  despite  the  protests  of  citizens  of 
that  peninsula  and  the  appeal  of  Mayor  Cobb  for  its  removal.' 

*  Mayor's  Inaugural  (1875),  P-  16. 

*  Cily  Documents,  no.  49  (1877),  p.  19. 

*  Mayor's  Inaugural  (1880),  p.  44. 

*  Auditor's  Report  (1886),  p.  289. 

*  Mayor's  Inaugural  (1878),  p.  37. 

*  City  Documents,  no.  66  (1880),  p.  29. 
"*  Mayor's  Inaugural  (1875),  p.  17. 


1 86  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

The  completion  in  1878  of  a  state  hospital  for  the  insane  at 
Danvers  provided  accommodations  for  450  near  Boston.  The 
directors  of  the  city  lunatic  hospital,  however,  were  reluctant  to 
permit  transfers  and  still  insisted  that  the  city  should  build  a  new 
hospital.  This  project  Mayor  Prince  strongly  opposed  on 
account  of  the  great  expenditure  involved.^  By  the  time  a  small 
number  had  been  transferred  to  the  Danvers  asylum  the  institu- 
tion had  been  completely  filled.^  But  the  rapid  increase  in  the 
number  of  its  insane  compelled  the  city  to  transfer  the  majority 
to  state  asylums.  The  city  had  in  state  institutions,  146  in  1875, 
465  in  1880  and  622  in  1885.^  In  1880  only  164  were  supported 
at  the  South  Boston  institution,  this  being  reserved  principally 
for  the  reception  of  the  aged  and  infirm. ^  In  1882  the  accommo- 
dations were  somewhat  enlarged.  At  the  end  of  the  period  Bos- 
ton was  facing  the  possibility  of  being  obliged  to  provide  for  all 
her  insane  charges.  The  state  institutions  were  crowded,  and 
the  legislature  was  insisting  that  the  city  make  provisions  for  the 
support  of  her  insane.* 

At  the  beginning  of  the  period  the  city  hospital  was  in  need  of 
immediate  enlargement.  An  appropriation  of  $190,000  was 
made  by  the  city  council  for  that  purpose,  and  expended  in  the 
years  1875  and  1876.*  In  his  inaugural  of  1876  Mayor  Prince 
recommended  the  incorporation  of  the  trustees,  as  a  means  of 
securing  more  efficient  management  and  of  attracting  a  larger 
number  of  donations.^  It  was  not  until  1880,  however,  that  the 
city  council  voted  to  allow  incorporation;  their  reluctance  was 
due  to  the  mistaken  belief  that  this  action  would  place  the 
management  of  the  hospital  beyond  their  control.'  The  expendi- 
tures of  the  institution  increased  from  $125,283  in  1874  to 
$202,944  in  1886. 

The  department  of  public  institutions  continued  in  the  hands 
of  the  twelve  directors  until  1885.  Three  of  the  directors  were, 
in  accordance  with  the  act  of  1857,  chosen  from  the  city  council. 

'  City  Documents,  no.  60  (1878). 

2  Ibid.,  no.  66  (1880),  p.  33. 

'  Mayor's  Inaugural  (1881),  pp.  32,  33. 

*  Ibid.  (1886),  p.  50.  '  Ibid.  (1875),  p.  16. 

6  Ihid.  (1879),  p.  63.  ^  Ibid.  (1880),  p.  51. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 87 

Consequently,  after  the  enactment  of  the  new  charter,  which 
forbade  members  of  the  city  council  to  serve  on  executive  boards, 
the  number  of  the  directors  was  reduced  to  nine.  The  act  of 
1885  also  transferred  the  power  of  appointing  the  directors  from 
the  city  coimcil  to  the  mayor,  subject  to  confirmation  by  the 
aldermen. 

Public  Grounds.  The  expenditure  for  parks  and  public 
grounds  increased  from  an  average  of  $139,261  in  the  years  1868 
to  1871  to  $731,570  in  the  period  1883  to  1886.  This  increase 
represented  a  change  in  relative  importance  from  i  .3  per  cent  to 
5.7  per  cent  of  the  total  city  expenditures.  The  per  capita 
charge  advanced  from  $0.55  to  $1.87. 

The  establishment  of  a  public  park  system  was  one  of  the  few 
extraordinary  undertakings  of  this  period  of  retrenchment.  The 
recommendations  made  by  Mayor  Cobb  in  his  inaugural  of  1874 
led  to  the  appointment  of  a  commission,  consisting  of  the  mayor, 
two  aldermen,  three  members  of  the  common  council  and  three 
citizens  at  large,  to  consider  the  establishment  of  a  park  system. 
After  several  large  public  hearings  had  been  given,  at  which  no 
one  opposed  the  project,  the  commission  reported  on  November 
25th  in  favor  of  a  park  in  the  territory  between  Arlington  Street 
and  Parker's  Hill,  and  of  a  series  of  parks,  connected  by  roads 
between  the  third  and  fourth  mile  circles.  In  his  inaugural  of 
1875  the  Mayor  urged  that  action  be  taken  immediately  for  the 
purchase  of  suitable  tracts  of  land,  pointing  out  that  the  existing 
depression  in  real  estate  offered  an  excellent  opportunity.  The 
improvement  of  the  land,  according  to  the  Mayor,  could  await 
the  return  of  better  times.  The  cost  of  developing  the  territory, 
he  believed,  should  be  borne  by  taxation.' 

The  dty  council,  accordingly,  petitioned  the  legislature  for  an 
act  authorizing  the  establishment  of  a  park  system.  Chapter  185 
of  1875,  accepted  by  the  voters  on  June  9th,  empowered  the 
mayor  to  appoint  with  the  approval  of  the  city  council  three 
commissioners  to  serve  without  pay  for  three  years.  No  expendi- 
ture could  be  made  by  them  without  previous  authorization  by 
the  city  council.     The  act  gave  them  power  to  take  land  by  pur- 

>  Mayor's  Inaugural  (1875),  pp.  25,  26. 


1 88  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

chase  or  otherwise  and  to  levy  assessments  on  property  benefited, 
amounting  to  one-half  the  benefit.  The  money  needed  for  the 
purchase  of  the  necessary  land  might  be  obtained  by  loans.  Sums 
received  for  betterment  were  to  be  paid  into  a  sinking  fund  estab- 
lished for  the  amortisation  of  the  park  debt. 

The  park  commissioners,  appointed  under  authority  of  this  act, 
prepared  plans  for  a  series  of  parks.  Their  report  submitted 
early  in  1876  called  for  the  purchase  of  land  involving  an  expendi- 
ture of  $5,000,000.^  A  committee  urged  its  immediate  pur- 
chase. They  believed  the  present  time  favorable  not  only  for  the 
acquisition  of  the  land  but  also  for  its  improvement,  since  labor 
was  very  cheap.  The  development  of  the  territory,  they  said, 
would  provide  work  for  the  unemployed  .^ 

By  the  end  of  the  year,  however,  considerable  opposition  had 
developed.  On  November  20th  Alderman  Burrage  made  a  very 
strong  protest  against  the  establishment  of  the  proposed  park 
system.  He  believed  that  parks  were  expensive  luxuries.  He 
found  it  "difficult  to  see  how,  upon  any  of  the  accepted  principles 
of  political  economy,  the  taking  of  a  portion  of  the  capital  em- 
ployed in  profitable  business  to  obliterate  the  productive  and 
taxable  character  of  a  large  amount  of  landed  property  within  its 
limits,  can  add  to  the  business  and  financial  prosperity  of  a  city 
any  more  than  the  destruction  of  property  by  fire  can  be  of  real 
benefit  to  the  pecuniary  interest  of  the  community."  ^  He  stated 
that  the  financial  condition  of  the  city  did  not  warrant  such  a 
large  expenditure.  Although  many  were  opposed  to  the  imme- 
diate expenditure  of  money  for  park  purposes,  they  did  not  hold 
such  extreme  opinions.  A  joint  special  committee,  reporting  on 
December  28th,  considered  the  plans  of  the  commissioners  too 
extensive  and  too  elaborate.  They  did  recommend,  however, 
the  immediate  appropriation  of  a  small  sum.* 

In  his  valedictory  address,  at  the  close  of  1876,  Mayor  Cobb 
strongly  recommended  the  immediate  purchase  of  land.^  The 
advocates  of  this  plan  insisted  that  the  cheapness  of  land  and  labor 

*  City  Documents,  no.  42  (1876).  *  Ibid.,  no.  72  (1876). 

*  Speech  of  Alderman  Burrage  in  Board  of  Aldermen,  November  20,  1876,  p.  13. 

*  City  Documents,  no.  105  (1876).  *  Valedictory  Address  (1876),  p.  7. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 89 

justified  the  commencement  of  the  work  at  once.  They  declared 
that  postponement  until  more  prosperous  times  would  mean  the 
loss  of  the  park  system.^  In  May,  1877,  a  committee  reported  in 
favor  of  an  immediate  appropriation  of  $1,000,000  for  the  pur- 
chase of  lands.  They  believed  that  the  expenditure  of  public 
money  at  this  time  would  stimulate  trade.*  On  recommendation 
of  the  commissioners,  the  city  council  in  July  authorized  the 
taking  of  certain  low  lands  in  the  Back  Bay.'  The  changing  of 
these  flats,  long  the  receptacle  of  the  sewage  of  Muddy  River  and 
Stony  Brook,  into  an  attractive  park  was  also  a  sanitary  meas- 
ure. 

One  hundred  and  six  acres  were  purchased  by  the  commis- 
sioners, at  an  average  price  of  ten  cents  a  square  foot.  The  cost 
of  the  land  was  about  $460,000.*  The  greater  part  of  this  amount 
was  eventually  repaid  from  betterments  assessed  by  the  commis- 
sioners on  abutting  property.^  The  purchase  of  this  land  is 
recorded  by  the  rise  in  the  expenditure  for  public  grounds  from 
$171,496  in  1876  to  $507,346  in  1877.  During  the  next  few  years 
the  filUng  in  of  this  territory  caused  a  small  expenditure. 

In  December,  1879,  the  commissioners  advised  the  purchase  of 
certain  lands'in  West  Roxbury,  believing  that  the  time  had  come 
for  a  more  rapid  carrying  out  of  the  original  plans.  Though  the 
proposal  received  the  support  of  Mayor  Prince,  the  city  council 
was  loath  to  make  the  necessary  appropriation."  It  was  urged  by 
opponents  of  the  project  that  the  scheme  was  the  result  of  an 
attempt  of  landowners  in  West  Roxbury  to  dispose  of  their 
property  at  exorbitant  prices.  In  his  inaugural  of  1881  the 
Mayor  pointed  out  that,  if  such  were  the  case,  the  land  might  be 
taken  under  the  extraordinary  powers  granted  in  the  park  act. 
He  firmly  believed  that  the  interests  of  the  city  required  the 
immediate  acquisition  of  this  land,  before  the  revival  in  business 
had  gone  so  far  as  to  make  the  price  of  real  estate  excessive.'     It 

'  Mayor's  Inaugural  (1877),  pp.  20,  21. 
'  City  Documents,  no.  44  (1877). 

*  Mayor's  Inaugural  (1878),  p.  31. 

*  Ibid.  (1880),  p.  22. 

*  Memorial  History,  iii,  p.  285. 

*  Mayor's  Inaugural  (1880),  p.  24.  ^  Ibid.  (i38i),  p.  27. 


I90  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

was  not  until  1883  that  authority  was  given  for  the  establishment 
of  the  West  Roxbury  Park.  This  territory  was  opened  to  the 
public  in  the  spring  of  that  year  in  an  unimproved  condition.^ 

Meanwhile  the  city  council  had  decided  upon  the  establishment 
of  several  other  parks.  In  188 1  the  Riverdale  improvement,  an 
extension  of  the  parkway  from  Back  Bay  to  Jamaica  Pond 
through  the  Muddy  River  Valley,  was  authorized,  and  an  appro- 
priation of  $200,000  made  for  this  object.  On  December  30, 
1882  the  commissioners  under  the  authority  of  chapter  144  of 
1880  took  the  Arnold  Arboretum  and  other  lands.  The  Arbore- 
tum, which  had  belonged  to  Harvard  College,  was  then  leased  to 
the  college  on  condition  that  it  bear  the  cost  of  planting  and 
caring  for  the  groimds.^  Wood  Island  Park  in  East  Boston  was 
purchased  in  1882  at  a  cost  of  $50,000. 

In  1883  the  commissioners  took  for  sanitary  and  park  purposes 
flats  lying  between  the  West  Boston  Bridge  and  Craigie's  Bridge, 
contemplating  the  building  of  an  embankment  and  the  filling  in 
of  the  enclosed  land.'  On  April  30,  1883  the  flats  at  City  Point 
were  taken  for  the  construction  of  Marine  Park.  Thus,  before 
the  end  of  this  period  the  city  had  acquired,  at  a  time  when  real 
estate  values  were  still  low,  a  large  part  of  its  present  park  sys- 
tem. The  cost  of  the  land  was  about  $2,000,000,  the  West 
Roxbury  territory  being  responsible  for  one-half  this  expenditure. 
The  necessary  funds  were  obtained  by  loans  issued  under  author- 
ity of  the  original  park  act,  or  under  chapter  168  of  1882,  which 
empowered  the  city  to  contract  thirty-year  loans  for  the  acquisi- 
tion of  lands  for  park  purposes. 

The  next  problem  of  the  park  commissioners  was  the  improve- 
ment of  this  territory.  The  city  had  very  wisely  taken  certain 
lowlands,  whose  filling  in  would  greatly  improve  sanitary  condi- 
tions. The  activity  of  the  city  in  improving  a  part  of  the  Back 
Bay  purchase  led  private  parties  to  fill  in  adjoining  lands.  This 
large  extent  of  territory  would  have  been  left  unimproved  for 
years  if  the  city  had  not  taken  the  initiative.  The  almost 
immediate  rise  in  the  value  of  adjacent  property  proved  the  wis- 

'  Mayor's  Inaugural  (1884),  p.  16. 

'  Ibid.  (1885),  pp.  77-80.  »  Acts,  1881,  ch.  92. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  I9I 

dom  of  the  city  in  selecting  this  site  for  its  first  park.^  The  work 
of  developing  the  Back  Bay  Park  progressed  slowly  but  steadily; 
during  the  period  over  $1,000,000  was  spent  in  its  improvement. 
This  amount  was  derived  from  taxation. 

It  soon  became  evident  that  the  development  of  the  park 
system  would  be  extremely  slow,  if  the  policy  of  paying  for 
improvement  out  of  taxation  were  longer  followed.  Chapter  304 
of  1886  was,  therefore,  obtained,  granting  the  city  power  to 
borrow  to  an  amount  not  exceeding  $500,000  in  each  year,  or 
$2,500,000  in  all,  for  the  purpose  of  purchase  and  construction. 
These  loans  were  to  be  issued  outside  the  debt  limit,  and  were  to 
run  for  fifty  years.  No  loan  was  authorized  in  1886,  owing  to  the 
refusal  of  the  aldermen  to  give  the  necessary  two-thirds  vote.^ 

The  great  increase  of  expenditure  for  parks  and  public  grounds 
during  this  period  was  due  to  the  establishment  of  the  new  park 
system.  The  management  of  the  Common  and  other  public 
grounds  remained  in  charge  of  a  separate  department.  Of  the 
$6,000,000  expended  during  the  period,  $2,500,000  was  appropri- 
ated for  the  use  of  the  superintendent  of  public  grounds  and 
$3)500)000  for  the  work  of  the  park  commissioners.  Over  $2,000,- 
000  of  this  latter  amount  was  used  for  the  purchase  of  park  lands. 

Streets.  The  policy  of  retrenchment  enforced  during  this 
period  is  best  seen  in  the  course  of  expenditures  for  streets  and 
kindred  objects.  The  expenditures  of  this  branch  fell  from 
$9,382,860  in  1873  to  $4,875,768  in  1874,  and  $2,816,441  in  1877. 
From  this  low  point  street  expenditures  increased  slowly  to 
$4,484,529  in  1883,  when  the  depression  of  1884  caused  further 
retrenchment.  In  the  years  1883  to  1886  expenditure  for  streets 
constituted  29.5  per  cent  of  the  total  expenditures.  The  per 
capita  charge  was  $9.75. 

Streets  Proper.  The  expenditure  for  streets  proper  fell  from 
$7,369,398  in  1873  to  $2,793,518  in  1874.^  In  his  inaugural  of 
1875  Mayor  Cobb  declared  it  was  "  time  to  pause  for  a  while  in 
this  magnificent  but  costly  career  of  street-widening  and  wait  for 
better  times."  *     He  said  that  Boston,  as  long  as  she  advanced  in 

'  Mayor's  Inaugural  (1880),  p.  22.  *  Sec  Appendix,  p.  362. 

*  Ibid.  (1887),  p.  36.  *  Mayor's  Inaugural  (1875),  p.  14. 


192  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

size  and  prosperity,  must  always  expect  some  inconvenience  from 
crowded  streets,  but  that  this  did  not  justify  an  unlimited  ex- 
penditure. The  postponement  of  street  improvements  reduced 
the  total  expenditure  for  streets  to  $1,050,858  in  1878.  The  cost 
of  laying-out  and  widening  fell  to  only  $289,497  in  1877.  But 
for  the  demands  of  the  annexed  territory  the  expenditures  would 
have  fallen  even  lower. 

In  1879  the  expenditure  for  streets  began  to  move  upward 
again,  a  very  large  part  of  the  expenditure  being  for  improve- 
ments in  the  suburbs.  From  1874  to  1883  the  cost  of  building 
and  repairing  streets  in  the  outlying  districts  of  the  city  was  over 
$5,000,000.^  The  city  was  pursuing  in  the  suburbs  exactly  the 
same  policy,  which  had  made  street  improvements  within  the 
city  proper  so  costly.  Streets  were  laid  out  haphazard,  without 
regard  to  any  systematic  plan  for  future  improvements.  The 
work  of  the  street  commissioners  was  largely  confined  to  the 
acceptance  or  rejection  of  private  ways  already  laid  out.'^  In  his 
inaugural  of  1874  Mayor  Cobb  urged  the  defining  of  street  lines 
in  advance  of  the  growth  of  population.^  In  1876  the  park  com- 
missioners remarked  that  "  the  growth  of  Boston,  from  its  in- 
fancy (as  shown  in  its  streets),  has,  till  within  a  very  few  years, 
been  without  method,  dependent  chiefly  upon  the  individual 
fancy  or  convenience  of  property  owners,  instead  of  being  directed 
by  municipal  authority."  ^  This  same  policy,  they  affirmed,  was 
still  practiced  in  the  suburbs  with  the  probability  of  like  results. 
A  similar  opinion  was  expressed  by  Mayor  O'Brien  in  1885  when 
he  said  that  during  the  previous  twenty-five  years  Boston  had 
"  expended  millions  of  dollars  for  widening  and  extending  streets 
that  could  have  been  saved  if  some  systematic  plan  had  been 
adopted."  ^  The  commission  on  the  revision  of  the  city  charter, 
reporting  in  1884,  demanded  "  a  comprehensive  plan  of  prospec- 
tive streets  and  ways  in  the  outlying  sections  of  the  city."  "  For 
want  of  such  plan,"  the  report  continued,  "  a  vast  amoimt  of 

*  City  Documents,  no.  120  (1884),  p.  xx. 

*  Ibid.,  no.  220  (1894),  p.  83. 

*  Mayor's  Inaugural  (1874),  p.  31. 

*  City  Documents,  no.  42  (1876),  p.  3. 

*  Mayor's  Inaugural  (1885),  p,  33. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 93 

property  in  buildings  has  been  destroyed  by  the  change  of  street 
lines  and  grades."  '  The  commission  also  recommended  securing 
the  right  of  assessment  upon  abutting  property  of  the  whole  cost 
of  the  improvement.  Boston  did  not  provide  for  systematic 
street  improvements  in  the  suburbs  until  the  creation  of  the 
board  of  survey  in  1891.* 

The  policy  of  retrenchment,  so  long  adhered  to  by  the  city 
councO,  led  to  vigorous  demands  for  the  immediate  construction 
of  streets  already  laid  out  by  the  commissioners.  In  1885  peti- 
tions were  on  file  for  work  involving  an  expenditure  of  $3,000,000.' 
It  is  very  likely  that  retrenchment  was  carried  too  far  at  this 
time.  Certain  residence  sections  of  the  city  were  growing  very 
rapidly,  and  Boston  could  not  afford  to  take  the  chance  of  check- 
ing their  development  by  refusing  to  provide  good  streets,  sewers, 
water,  and  other  conveniences.  In  1886  Mayor  O'Brien  recom- 
mended to  the  city  council  the  very  careful  consideration  of  this 
point.  He  cited  the  case  of  Humboldt  Ave.,  where  the  work  of 
construction  was  still  delayed,  although  the  street  was  laid  out 
nearly  three  years  previous.  In  this  case  abutting  property  had 
been  assessed  at  a  higher  valuation  in  view  of  the  contemplated 
improvement  and  yet  could  not  be  sold  or  improved  before  the 
completion  of  the  avenue.* 

Before  the  civil  service  law  of  1884  and  the  charter  reform  of 
1885  the  street  department  probably  suffered  more  than  any 
other  from  its  connection  with  politics.  In  1884  Mayor  Martin 
stated  that  "  the  loss  to  the  city  from  the  employment  of  un- 
skilled foremen  and  inefl5cient  workmen,  billeted  upon  the  heads 
of  departments,  cannot  be  measured  by  the  current  expenses  of  a 
single  year."  '  The  reforms  of  1884  and  1885  greatly  improved 
conditions  of  employment;  in  his  inaugural  of  1886  Mayor 
O'Brien  expressed  the  opinion  that  the  street  department  was  no 
longer  a  political  machine.* 

'  Mayor's  Inaugurai  (1885),  p.  33. 

*  City  Documents,  no.  220  (1894),  p.  82. 

•  Mayor's  Inaugural  (1885),  p.  41. 

*  Ibid.  (i886),  p.  19. 
»  Ibid.  (1884),  p.  34. 

•  Ibid.  (1886).  p.  37. 


194  ^^^  FINANCIAL  HISTORY  OF  BOSTON         [1874-86 

Lighting.  The  demand  of  the  annexed  territories  for  street 
lighting  carried  the  expenditure  of  this  branch  from  $384,760  in 
1873  to  $440,909  in  1874,  and  $496,456  in  1875.  By  1880  one- 
half  the  street  lamps  were  in  the  recently-acquired  districts,  and 
more  than  one-half  the  annual  appropriation  was  required  for  the 
extension  and  maintenance  of  the  suburban  service.  In  1867, 
before  the  first  annexation  took  place,  Boston  had  but  85  miles  of 
lighted  streets;  in  1879,  400  miles  were  lighted.  The  number  of 
lamps  had  meanwhile  increased  from  6,757  to  12,415.^ 

This  period,  like  preceding  ones,  had  its  discussions  as  to  the 
wisdom  of  establishing  a  municipal  gas  plant.  In  his  inaugural 
of  1875  Mayor  Cobb  spoke  of  the  general  dissatisfaction  among 
consumers  with  the  price  of  gas.  The  Mayor  favored  regulation 
of  the  existing  company  in  preference  to  municipal  manufacture. 
Though  he  admitted  that  the  latter  method  offered  a  possible 
solution,  he  believed  it  should  not  be  employed  imtil  all  other 
means  had  been  tried.  At  his  suggestion  a  special  commission 
was  appointed  to  investigate  the  matter.^  The  report  of  the 
commissioners  favored  the  existence  of  a  single  company  in  the 
city.  Their  investigations  led  them  to  conclude  that  the  price 
given  by  the  Boston  Gas  Light  Company  was  for  the  quality  of 
gas  supplied  lower  than  that  in  most  American  cities.  They 
recommended,  however,  that  the  city  council  apply  for  authority 
to  erect  gas  works,  and  then  use  the  act  as  a  lever  in  securing 
better  terms  from  the  private  company.'  No  further  action  was 
taken. 

When  the  demands  of  the  annexed  territories  had  been  met,  the 
city  council  turned  its  attention  to  retrenchment.  Expenditures 
fell  from  $496,456  in  1875  to  $396,758  in  1879.  In  his  inaugural 
of  1879  Mayor  Prince  declared  that  something  should  and  could 
be  done  to  "  lessen  the  cost  of  lighting  this  city,  greater,  .  .  . 
than  that  of  any  other  of  its  size  in  the  country."  ^  The  result  of 
the  Mayor's  efforts  was  the  substitution  of  the  three-foot  burner 
in  place  of  the  four-foot.     This  change  resulted  in  a  saving  of 

^  Mayor's  Inaugural  (1880),  p.  61. 

*  Ibid.  (1875),  PP-  22-25. 

*  City  Documents,  no.  91  (1876),  p.  67. 

*  Mayor's  Inaugural  (1879),  P-  S°- 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  I95 

$40,000  in  1879,  bringing  expenditures  to  the  very  low  figure  of 
$396,758.^  But  the  citizens  of  Boston  refused  to  be  satisfied  with 
the  inferior  service.  Here,  as  in  other  cases  where  economy  and 
quality  of  service  conflicted,  the  former  gave  way  to  the  latter. 
Before  the  end  of  1880  the  dty  council  had  restored  the  four-foot 
burners,  securing  at  the  same  time  lower  rates  from  the  gas 
companies.'^ 

The  retiun  to  the  four-foot  burner  and  the  introduction  of 
further  improvements  carried  expenditures  from  $396,758  in  1879 
to  $524,923  in  1886.  In  1880  wooden  lamp  posts  were  largely 
replaced  by  iron.'  In  1882  the  city  made  its  first  expenditure  for 
electric  lights,  and  the  introduction  of  the  new  lamp  proceeded 
rapidly,  absorbing  in  1886  almost  one-fourth  the  total  expendi- 
ture. The  electric  light  was  essentially  a  luxury,  justified  alone 
by  the  better  grade  of  service  rendered.  The  cost  of  maintaining 
a  single  electric  light  was  $237  a  year;  it  displaced  3^  ordinary 
street  lamps,  each  requiring  an  expenditure  of  $34  a  year.*  In 
1886  the  city  had  13,425  lamps;  of  these,  10,139  were  gas,  2,785 
oil,  and  501  electric. 

Sewers.  Although  the  raising  of  the  low  lands  put  an  end  to 
overflows,  the  health  of  the  dty  was  still  endangered  by  the  fringe 
of  sewers  which  emptied  into  tide  water  on  aU  sides  of  Boston.  In 
1874  the  board  of  health  called  the  attention  of  the  dty  council 
to  the  necessity  of  better  sewerage,  attributing  the  excessive 
number  of  summer  diseases  to  the  lack  of  a  good  system.^  The 
cost  of  improving  the  sewerage  is  recorded  in  the  rise  in  expendi- 
tures from  $241,392  in  1874  to  $1,596,043  in  1883;  the  period 
closed  with  an  expenditure  of  $751,612. 

Agitation  for  better  sewerage  led  the  city  coundl  in  1875  to 
appoint  a  commission  to  investigate  the  subject.  Its  report 
proved  conclusively  the  necessity  of  immediate  action,  and  also 
laid  down  the  lines  along  which  the  new  system  was  subsequently 
constructed.  The  report  pointed  out  that  the  death  rate  had  not 
been  excessive  until  the  growth  of  population  had  made  the  dis- 

'  Mayor's  Inaugural  (1880),  p.  61. 

»  Ibid.  (1881),  p.  4t.  *  Ibid.  *  Ibid.  (1884),  p.  35. 

•  City  Documents,  no.  112  (1874),  p.  5. 


196  TEE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

charge  of  sewage  in  the  unmediate  vicinity  of  the  city  a  serious 
menace.  The  commission  found  that  there  were  thirty-two 
independent  drainage  districts  in  the  city  proper,  the  sewers  of 
which  discharged  by  separate  outlets.  They  recommended  the 
construction  of  intercepting  sewers  around  the  borders  of  the  city 
to  receive  the  contents  of  the  local  sewers.  These  intercepting 
sewers  were  in  turn  to  empty  into  a  main  sewer,  which  was  to 
carry  the  sewage  to  a  pumping  station  at  Dorchester  Bay. 
Then,  it  was  to  be  pumped  across  the  bay  to  Moon  Island,  the 
point  of  final  discharge  in  the  lower  harbor.^ 

The  report  of  the  commission  resulted  in  the  appropriation  in 
July,  1876,  of  $40,000  for  accurate  surveys  and  estimates.^  After 
a  year  spent  in  making  the  necessary  plans,  the  city  council  in 
August,  1877,  appropriated  the  $3,713,000  estimated  as  necessary 
for  the  undertaking.'  In  his  inaugural  of  1877  Mayor  Prince 
stated  that  the  necessity  of  the  improvement  justified  its  great 
cost.  He  referred  to  Boston  as  one  of  the  most  unhealthy  of  the 
larger  cities.*  Authority  for  the  construction  of  the  new  main 
sewer  was  granted  by  chapter  136  of  1876.  Chapter  256  of  1882 
provided  that  the  sewage  of  the  city  should  be  discharged  at  Moon 
Island  only.  Construction  was  begun  in  1877,  and  practically 
brought  to  an  end  in  1884  when  the  new  system  went  into  opera- 
tion. The  cost  of  the  work  was  about  $5,000,000,  the  excess  over 
the  estimates  being  due  in  part  to  the  rise  in  the  price  of  materials 
and  labor  in  the  early  eighties.^  The  substitution  of  one  point  of 
discharge,  remote  from  the  city,  in  place  of  the  many  outlets  into 
the  contiguous  tide  waters  was  of  very  great  benefit  to  the  health 
of  the  inhabitants.  The  water  of  the  docks  was  again  pure;  the 
offensive  odors  so  long  noticeable  were  gone  and  cellars  were 
relieved  from  periodic  flooding. 

Another  source  of  expenditure  was  the  Stony  Brook  nuisance. 
For  many  years  this  stream  had  discharged  the  sewage  of  the 
Roxbury  district  into  the  Charles  River  by  way  of  the  Back  Bay 

'  City  Documents,  no.  3  (1876). 

*  Mayor's  Inaugural  (1877),  p.  15. 

*  Auditor's  Report  (1877),  p.  37. 

*  Mayor's  Inaugural  (1877),  p.  14. 
"  Ibid.  (1883),  p.  29. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  1 97 

flats. ^  The  pollution  of  its  waters  was  stopped  with  the  construc- 
tion of  the  intercepting  sewers.'  But  the  brook  had  for  some 
years  caused  considerable  danger  through  periodic  overflows. 
With  the  growth  of  population  the  old  channel  had  been  en- 
croached upon,  and  the  storage  areas  filled  in.  Consequently,  in 
the  time  of  freshets  the  brook  flooded  the  surrounding  territory.' 
Previous  to  their  annexation,  both  the  city  of  Roxbury  and  the 
town  of  West  Roxbury  had  expended  large  sums  for  the  improve- 
ment of  Stony  Brook.* 

The  problem  had  been  before  the  city  council  since  the  last  of 
the  sixties.  Chapter  196  of  1874  gave  the  city  power  to  make  the 
improvement,  assessing  the  cost  in  proportion  to  the  benefit 
received.  Although  work  on  the  new  channel  was  begun  in  1878, 
very  little  was  done  until  1880,  owing  to  a  delay  caused  by  the 
adjustment  of  claims  presented  by  the  Boston  Belting  Company 
for  the  loss  of  its  rights  on  the  stream. "^  When  the  improvements 
were  finally  completed  in  1884,  the  expenditure  of  the  city 
amounted  to  $37o,cxx).  The  work  was  looked  upon  as  success- 
ful.« 

In  February,  1886,  however,  there  occurred  a  freshet  which 
caused  an  overflow  of  unprecedented  extent.  The  city  was  made 
the  defendant  in  many  damage  suits.  In  a  special  message 
Mayor  O'Brien  referred  to  the  money  exp>ended  on  Stony  Brook 
as  having  been  to  a  great  extent  wasted.  He  considered  the  work 
"  a  most  faulty  piece  of  engineering." '  A  commission  was  at 
once  appointed  to  report  on  the  "  Prevention  of  Floods  in  Stony 
Brook,"  and  recommended  the  construction  of  a  new  channel  of 
larger  capacity  at  an  estimated  cost  of  $593,000  for  the  Roxbury 
district.  They  advised  its  continuation  at  a  later  time  to  West 
Roxbury,  at  an  additional  expenditure  of  $1,319,000.  Still 
further  extension  in  the  distant  future  was  to  call  for  $1,000,000 


more. 


•  Mayor's  Inaugural  (1877),  p.  36.  '  Ibid.  (1880),  p.  55. 

•  CUy  Documents,  no.  166  (1884),  pp.  2,  3.  *  Ibid.,  no.  25  (1877). 

•  Mayor's  Inaugural  (1879),  p.  51. 

•  Cily  Documents,  no.  166  (1884),  p.  3. 
»  Ibid.,  no.  61  (1886). 

•  Ibid.,  no.  159  (1886). 


198  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

Public  Lands.  Expenditure  for  public  lands  practically  came 
to  an  end  with  this  period.  The  flats,  which  the  city  formerly 
owned,  had  all  been  raised  to  a  satisfactory  grade,  and  the 
greater  part  had  been  sold.  Expenditure  incurred  for  this 
branch  was  confined  almost  entirely  to  the  cost  of  raising  the 
Northampton  Street  district  and  of  filling  in  the  old  Roxbury 
Canal. 

The  owners  of  land  in  the  Northampton  Street  district  had 
been  given  the  choice  of  raising  the  level  of  their  estates  them- 
selves, or  of  allowing  the  city  to  do  the  work,  assessing  the  cost 
upon  the  property.  With  few  exceptions  they  requested  the  city 
to  perform  the  work,  with  the  understanding  that  a  more  favor- 
able contract  could  be  made  for  the  entire  filling.^  This  work, 
begun  in  1874,  was  practically  completed  by  1879,  at  a  total  cost 
of  $561,000.  Assessments  and  miscellaneous  receipts  amoimted 
to  $172,000,  reducing  the  net  cost  of  the  improvement  to 
$389,000.2 

The  filling  of  the  Roxbury  Canal  was  undertaken  to  remove  a 
nuisance.  The  canal,  fifty  feet  in  width,  was  built  in  1795  for  the 
purpose  of  saving  two  and  one-half  miles  of  land  carriage;  it 
extended  from  South  Bay  almost  to  Eustis  Street.  It  was  never 
a  paying  investment,  and  for  some  years  had  served  chiefly  as  a 
point  of  discharge  for  sewage,'  The  communication  of  the  board 
of  health  in  1874  especially  recommended  the  removal  of  this 
nuisance,*  and  in  1877  the  city  obtained  a  special  act  conferring 
authority  to  take  the  necessary  estates  and  to  fill  up  the  old  canal. 
Commissioners  were  to  be  appointed  to  assess  damages.^  The 
cost  of  the  work  was  estimated  at  $340,000,  and  the  market  value 
of  the  land  to  be  secured  by  the  improvement,  at  $347,000.^  The 
imdertaking  was  prosecuted  during  1878,  1879,  and  1880,  and 
resulted  in  a  total  expenditure  of  $372,000,  a  figure  not  much 
above  the  estimate.  The  city  was  disappointed,  however,  in  the 
return  obtained  from  the  sale  of  the  new  land.    This  amounted  to 

^  City  Documents,  no.  25  (1875),  P-  4'      *  Ibid.,  no.  220  (1894),  p.  243. 

*  Memorial  History,  iii,  p.  573. 

*  City  Documents,  no.  112  (1874). 
'  Acts,  1877,  ch.  217. 

*  City  Documents,  no.  59  (1878),  p.  4. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  I99 

only  $98,000,  making  the  net  cost  of  abating  the  Roxbury  Canal 
nuisance  $274,000.^ 

Although  the  city  was  no  longer  improving  land  for  sale,  it  was 
obtaining,  as  the  result  of  private  and  especially  state  expendi- 
ture, additions  to  its  taxable  real  estate.  The  Back  Bay  terri- 
tory, filled  in  by  the  commonwealth  and  the  Boston  Water  Power 
Company,  was  practically  all  sold  during  this  period.  This 
venture  gave  the  state  a  net  profit  of  $3,000,000.'^  In  1873  the 
state  began  the  task  of  improving  the  South  Boston  flats.  The 
material  required  for  the  filling  was  taken  from  an  adjacent  shoal 
in  the  upper  harbor,  a  course  which  added  considerably  to  the 
anchorage  facilities  of  the  p>ort  of  Boston.  The  work  was  begun 
under  an  agreement  entered  into  between  the  city,  the  state,  the 
Boston  and  Albany  Railroad,  and  the  Boston  Wharf  Corpora- 
tion.' For  its  part  the  city  agreed  to  connect  the  new  territory 
with  Boston  proper  by  the  construction  of  two  bridges  across 
Fort  Point  Channel.  It  was  also  to  extend  Eastern  Avenue  to 
the  foot  of  Summer  Street,  and  Northern  Avenue  to  a  point  near 
the  foot  of  Oliver  Street.*  The  city  had  entered  into  the  agree- 
ment on  the  representation  of  a  joint  committee  that  the  receipts 
from  the  taxation  of  this  improved  property  would  be  sufficient  to 
pay  the  interest  on  the  cost  of  the  avenues  and  bridges.*  The 
decUne  in  the  city's  landholdings  was  reflected  in  the  abolition  of 
the  oflSce  of  superintendent  of  public  lands  in  1880,  and  the  trans- 
fer of  the  few  remaining  bits  of  land  to  the  care  of  the  street 
commissioners.' 

Bridges.  The  large  expenditures  for  bridges  in  1874  and  1875 
were  due  in  great  measure  to  the  granting  of  better  accommoda- 
tions for  South  Boston.  During  these  years  the  Broadway 
Bridge  was  rebuilt,  and  the  Eastern  Avenue  Bridge,  connecting 
the  South  Boston  flats  with  the  city  proper,  was  constructed. 
In  1876  $88,000  was  expended  on  the  Dover  Street  Bridge. 

*  City  Documents,  no.  220  (1894)  p.  243. 
»  Ibid.,  no.  36  (1894),  p.  28. 

*  Mayor's  Inaugural  (1874),  p.  9. 

*  Memorial  History,  iii,  p.  299. 

*  City  Documents,  no.  75  (1872),  p.  7. 

*  Ernst,  Constitutional  Uistory,  p.  140. 


200  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

During  the  latter  years  of  the  period  the  project  for  a  new  Cam- 
bridge bridge,  midway  between  the  West  Boston  and  Cottage 
Farm  Bridges,  was  much  discussed.  The  extension  of  West 
Chester  Park  northerly  across  the  Back  Bay  lands  to  the  Charles 
River  and  southerly  to  Dorchester  had  greatly  benefited  this 
region.  Its  further  extension  across  the  river  offered  direct 
communication  between  Dorchester  and  Harvard  Square.  In 
his  inaugurals  of  1885  and  1886  Mayor  O'Brien  urged  the  building 
of  the  necessary  bridge.^  The  act  authorizing  its  construction 
provided  that  the  cost  should  be  borne  equally  by  Boston  and 
Cambridge.^  Although  Cambridge  was  prepared  to  pay  her 
share,  Boston  held  out  until  the  very  end  of  the  period. 

Ferries.  The  expenditure  for  ferries  fell  from  $265,408  in  1874 
to  $168,788  in  1880.  Then,  it  rose,  on  account  of  the  cost  of 
better  accommodations,  to  $300,617  in  1884;  in  1886,  the  ferry 
service  demanded  $201,230,  this  amoimt  representing  the  ex- 
penditure for  maintenance. 

In  1886  charges  of  mismanagement  were  made  against  the 
directors.  A  committee,  appointed  to  investigate  the  matter, 
rep>orted  that  the  lack  of  a  responsible  head  had  led  to  a  careless 
and  wasteful  administration.'  Mayor  O'Brien  recommended  the 
abolition  of  the  board  of  directors  and  the  bestowal  of  its  powers 
upon  a  single  superintendent,  responsible  to  the  mayor.  The 
city  council  was  unwilling  to  make  the  change,  and  so  the  Mayor 
was  restricted  to  the  appointment  of  a  new  board.  For  a  con- 
siderable part  of  the  year  the  department  was  managed  by  three 
of  the  five  directors,  the  aldermen  refusing  to  confirm  the  other 
two.* 

Health.  The  expenditure  for  public  health  increased  but  little 
during  the  period.  The  sanitary  condition  of  the  city  improved 
greatly  after  the  establishment  of  the  board  of  health  in  1873. 
Better  service  was  rendered  without  an  increase  in  cost. 

Library.  From  an  average  expenditure  of  $57,560  in  the  years 
1868  to  1871,  or  0.5  per  cent  of  the  total  expenditure,  the  cost  of 

*  Mayor's  Inaugural  (1885),  p.  61;  Ibid.  (1886),  p.  67. 

*  Acts,  1874,  ch.  314.  '  City  Documents,  no.  205  (1886). 

*  Mayor's  Inaugural  (1887),  pp.  46-48. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  201 

the  library  rose  to  $197,054  in  the  period  1883  to  1886,  or  1.5  per 
cent.  The  p)er  capita  charge  increased  in  the  meantime  from 
$0.23  to  $0.50.  The  cause  of  this  advance  was  the  demand  for 
adequate  accommodations. 

The  period  opened  with  the  completion  of  an  addition  to  the 
old  building,  which,  it  was  believed,  would  give  sufficient  space 
for  many  years.^  By  1880,  however,  the  needs  of  the  library  had 
so  increased  as  to  cause  Mayor  Prince  to  recommend  an  entirely 
new  building.  He  believed  that  the  state  would  be  willing  to 
give  a  site  in  the  Back  Bay,*  The  city  succeeded  in  obtaining 
from  the  state  the  grant  of  a  piece  of  land  on  Boylston  and  Dart- 
mouth Streets,  on  condition  that  it  erect  a  library  building 
thereon  within  three  years.  All  citizens  of  the  commonwealth 
were  to  have  the  right  of  access  free  of  charge.'  The  time 
allowed  for  the  commencement  of  the  building  was  subsequently 
extended  three  years.* 

During  1883  and  1884  $200,000  was  paid  for  a  triangular  lot, 
heretofore  supposed  to  be  a  part  of  Copley  Square,  but  in  reality 
the  property  of  a  private  individual.'  The  work  of  construction 
was  delayed  until  1886  on  account  of  the  depression.  The 
trustees  asked  in  the  first  place  for  a  building,  costing  $800,000, 
sufficient  for  fifty  years  growth.  They  were  obliged  to  content 
themselves  with  an  appropriation  in  1885  of  $450,000.*  Work 
was  begun  on  a  more  modest  structure.  But  $70,000  had  been 
expended,  when  construction  was  held  up  by  the  demand  for 
further  consideration.  The  discussion  finally  resulted  in  the 
erection  of  the  magnificent  building,  completed  in  1894. 

The  desire  to  increase  the  number  of  donations  led  to  the  pas- 
sage of  chapter  114  of  1878  which  incorp>orated  the  trustees.  The 
act  authorized  them  to  receive  and  hold  gifts  of  real  and  personal 
estate  to  the  amount  of  $1,000,000. 

Schools.  The  period  began  with  an  expenditure  for  schools  of 
$2,081,043,  3.  figure  not  reached  again  until  1889.  This  very 
great  expenditure  was  the  result  of  extravagance  in  schoolhouse 

*  Mayor's  Inaugural  (1875),  P-  *8.  *  Acts,  1880,  ch.  2J2. 
»  Ibid.  (1880),  p.  41.  *  Ibid.,  1883,  ch.  141. 
»  Mayor's  Inaugural  (1885),  pp.  53,  54. 

•  Ibid.  (1886),  pp.  55,  S6. 


202  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

construction  and  the  demands  of  the  annexed  communities.  With 
the  call  for  severe  retrenchment  expenditures  declined  rapidly  to 
$1,652,245  in  1879.  At  this  level  they  remained  until  the  demand 
for  new  schoolhouses  carried  them  to  $1,908,655  in  1883.  In  the 
period  1883  to  1886  the  expenditure  for  schools  made  up  14.9  p)er 
cent  of  the  total  expenditures;  the  p>er  capita  charge  was  $4.94. 

The  charter  of  1854  had  placed  the  management  of  the  schools 
in  a  committee  of  seventy-four  members.  As  time  went  on,  it 
became  apparent  that  this  body  was  too  large  for  efficient  and 
responsible  management.^  The  rapid  rise  in  school  expenditure 
toward  the  end  of  the  preceding  period  contributed  to  the  move- 
ment for  reform.  Chapter  241  of  1875  was  obtained.  This  act 
reduced  the  size  of  the  committee  to  twenty-four  members, 
elected  by  the  voters,  and  the  mayor,  who,  ex-offido,  was  to  serve 
as  chairman.  The  charter  of  1885  subsequently  removed  the 
mayor  from  the  committee,  but  allowed  him  a  limited  veto  over 
all  committee  votes  involving  the  expenditure  of  money.  Though 
the  act  of  1875  increased  the  efficiency  of  the  committee,  it  did 
not  take  away  its  independence  in  the  spending  of  money. 

The  story  of  school  expenditure  during  this  period  is  largely  the 
story  of  the  constant  demand  of  the  mayor  and  city  council  for 
retrenchment,  and  the  attempts  of  the  committee  to  satisfy  this 
demand  without  injury  to  the  schools.  In  1875  Mayor  Cobb 
stated  that  the  expenditure  for  new  buildings  could  be  much 
reduced  in  the  future,  "  partly  because  the  most  pressing  wants 
in  this  direction  have  been  already  met,"  and  partly,  he  hoped, 
"  because  ...  a  modest  architecture  and  a  less  elegant  and 
luxurious  style  of  finish  will  be  found  quite  as  serviceable."  ^  The 
expenditure  for  new  houses  was  reduced  in  1875  from  $356,669  to 
$277,746.'  Meanwhile  the  city  had  gone  beyond  the  require- 
ments of  the  school  papulation.  Large  and  costly  buildings  had 
been  erected,  where  smaller  structures  or  additions  would  have 
been  sufficient.  In  1876,  according  to  Mayor  Cobb,  there  were 
10,000  vacant  seats.  "  It  may  be  inferred,"  the  Mayor  said, 
"  that  the  erection  of  large  and  costly  schoolhouses  has  in  these 

*  Mayor's  Inaugural  (1875),  P-  18. 

*  Ibid.  *  See  Appendix,  p,  365. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  203 

latter  years  been  pushed  somewhat  beyond  the  reasonable  re- 
quirements of  the  city."  He  considered  the  appropriations  asked 
by  the  school  committee  in  recent  years  unnecessarily  large. 
Mayor  Cobb  expressed  the  hope  that  the  new  committee  would 
by  reason  of  its  "  more  compact  and  effective  organization,  .  .  . 
be  able,  as  well  as  disposed,  to  cooperate  with  the  city  council."  ^ 

In  1876  the  expenditures  were  reduced  from  $2,015,380  to 
$1,816,615.  This  saving  was  due  in  part  to  a  smaller  appropri- 
ation for  new  schoolhouses  and  in  part  to  a  decrease  in  the  number 
of  teachers,  through  consolidation  of  the  schools.  In  1877 
further  retrenchment  was  obtained  through  consolidation  and  by 
a  reduction  in  individual  pay.  At  the  beginning  of  the  school 
year  1877-78  the  school  committee  reduced  salaries  by  7^  per 
cent,  thereby  saving  $100,000.^  In  1879  the  committee  brought 
expenditures  to  the  lowest  point  reached  during  the  period  — 
$1,652,245.  A  sub-committee  was  appointed  in  that  year  to 
consider  the  possibility  of  still  further  saving,  but  was  unable  to 
recommend  any  reduction.' 

In  1880  the  city  petitioned  the  legislature  for  an  act  limiting 
the  expenditure  of  the  school  committee  to  the  amount  appropri- 
ated by  the  city  council.  It  was  argued  before  a  committee  of 
the  legislature  that  the  power  of  school  committees  in  the  state  to 
spend  money  without  check  was  an  anomaly  among  the  laws  of  a 
democratic  government.  Per  capita  figures  of  school  expenditure 
in  different  cities  were  brought  forward  to  prove  that  the  very 
high  figure  in  the  case  of  Boston  was  due  in  part  at  least  to  the 
extravagance  of  her  school  committee.*  The  movement  received 
the  approval  of  Mayor  Prince  in  his  inaugural  of  1881.'  Boston 
was  unsuccessful,  however,  in  securing  the  desired  legislation. 

The  rise  in  expenditures,  which  took  place  after  1882,  was  due 
chiefly  to  the  increase  in  the  appropriation  for  new  schoolhouses. 
This  advanced  from  $77,628  in  1882  to  $260,978  in  1883  and 
$476,173  in  1884.     These  expenditures  were  made  necessary  by 

*  Mayor's  Inaugural  (1876),  pp.  22,  23. 
»  Ibid.  (1878),  p.  33. 

»  Ibid.  (1880),  p.  31. 

*  Stackpolc,  School  Expenditure  of  City. 

*  Mayor's  Inaugural  (1881),  p.  36. 


204  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

the  growth  of  population  in  the  southern  wards  of  the  city.^  The 
last  two  years  of  the  period  the  expenditure  for  new  houses 
declined  to  $333,555  and  $133,608,  respectively.  The  amount 
paid  for  instruction  advanced  very  gradually  during  the  last 
years  of  the  period.  The  passage  of  the  free  text-book  law  in  the 
spring  of  1884  required  a  considerable  increase  in  the  appropri- 
ation for  books  and  supplies.'^  In  1883  the  first  appropriation  was 
made  for  instruction  in  the  mechanic  arts  for  boys  in  the  grammar 
school.' 

Water.  The  expenditure  for  water  constituted  15.2  per  cent  of 
the  total  expenditures  of  the  city  in  the  years  1883  to  1886,  practi- 
cally the  same  percentage  demanded  in  the  period  1868  to  1871. 
The  per  capita  charge  had  fallen  in  the  meantime  from  $6.17  to 
$5.02. 

At  the  end  of  the  last  period  Boston  was  considering  the  advis- 
ability of  taking  the  waters  of  Sudbury  River,  in  accordance  with 
the  provisions  of  chapter  177  of  1872.  The  project  received  the 
support  of  Mayor  Cobb  in  his  inaugural  of  1874.  He  pointed  out 
the  urgent  need  of  a  larger  supply  and  stated  that  the  ablest 
hydraulic  engineers  had  decided  upon  the  Sudbury  as  the  most 
available  source.  The  Mayor  estimated  the  cost  of  the  under- 
taking at  not  over  $8,000,000,  including  all  damages.'*  During 
the  dry  season  of  1874  the  city  made  a  temporary  connection  with 
the  Mystic  waterworks.  It  was  soon  found,  however,  that  suffi- 
cient water  could  not  be  spared  from  this  system,  and  on  Janu- 
ary 2,  1875  the  city  council  authorized  the  water  board  to  take 
the  waters  of  the  Sudbury  River  and  bring  them  by  a  separate 
conduit  to  the  Chestnut  Hill  Reservoir.^ 

Construction  began  in  1875.  In  1876  the  task  was,  on  recom- 
mendation of  the  mayor,  entrusted  to  a  new  water  board,  con- 
sisting of  three  persons  appointed  by  the  mayor  with  the  consent 
of  the  city  council.^  The  legislative  act,  which  authorized  the 
change,  provided  for  the  abolition  of  both  the  Cochituate  and  the 

^  City  Documents,  no.  173  (1884),  p.  27. 

*  Mayor's  Inaugural  (1885),  p.  49. 
»  Ibid.  (1884),  p.  20. 

*  Mayor's  Inaugural  (1874),  pp.  17,  18. 

'  Memorial  History,  iii,  p.  280.  '  Ibid.,  p.  285. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  205 

Mystic  boards  and  the  consolidation  of  the  management  of  the 
entire  system  in  the  single  board.^  The  work  was  completed  in 
1878  at  a  cost  of  $5,000,000,  a  sum  considerably  below  the  esti- 
mate. The  existing  depression  permitted  the  making  of  very 
favorable  contracts.^ 

For  a  very  few  years  Boston  enjoyed  immunity  from  the  fear  of 
a  water  famine.  In  1880,  however,  the  board  recommended  the 
building  of  another  storage  reservoir.  The  original  plans  of  the 
new  system  had  contemplated  the  construction  from  time  to  time 
of  seven  storage  reservoirs.  Three  were  constructed  at  the  start. 
The  daily  consumption  of  water  had  risen  from  15,000,000  gallons 
in  1872  to  26,000,000  in  1880,  a  rise  due  to  the  growth  of  popula- 
tion and  to  continued  waste.^  In  1883  construction  was  once 
more  taken  up,  as  the  rise  in  expenditures  shows.  The  use  of  the 
water  was  greatly  economized  in  the  same  year  by  the  enforce- 
ment of  a  very  strict  system  of  inspection,*  the  board  being  able  to 
reduce  the  per  capita  consumption  from  90  to  70  gallons.^ 

County  of  Suffolk.  County  exp>enditures  fell  steadily  from 
$372,321  in  1874  to  $296,140  in  1879.  From  that  point  they  rose, 
as  steadily  as  they  had  fallen,  to  $393,785  in  1884.  The  cost  of 
constructing  a  new  court  house,  an  expenditure  formerly  charged 
to  public  buildings,  carried  the  county  expenditure  to  $852,613  in 
1885  and  $999,056  in  1886.  In  the  period  1883  to  1886  the 
county  demanded  5  per  cent  of  the  total  expenditures;  the  per 
capita  charge  was  $1.67. 

With  the  beginning  of  the  fiscal  year  1879  all  county  expendi- 
tures were  paid  on  drafts  of  the  mayor,  after  being  allowed  by  the 
auditor,  who  was  constituted  auditor  of  Suffolk  County  by 
chapter  256  of  that  year.*  The  city  had  finally  secured  the  right 
to  audit  all  claims  of  the  county. 

The  question  of  building  a  new  court  house  had  been  agitated 
for  many  years.     Authority  was  obtained  from  the  legislature  as 

'  Acts,  1875,  ch.  80;  Mayor's  Inaugural  (1876),  p.  18. 

*  Memorial  History,  iii,  p.  280. 

*  Mayor's  Inaugural  (1881),  p.  23. 
«  Ibid.  (1884),  p.  14. 

*  Cily  Documents,  no.  27  (1887),  p.  8. 

*  Auditor's  Report  (1879),  p.  226. 


2o6  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

early  as  1867  to  take  as  much  land  as  the  aldermen  might  deem 
necessary  for  the  purpose,  but  the  aldermen  were  never  able  to 
agree  upon  a  site.  The  depression  with  which  the  period  began 
also  contributed  to  the  postponement  of  definite  action.  In  his 
inaugural  of  1880  Mayor  Prince  urged  that  the  city  take  advan- 
tage of  the  prevailing  low  price  of  land  and  purchase  a  site  at  once, 
delaying  construction  until  later.^  Chapter  128  of  1880  brought 
matters  to  a  head  by  requiring  that,  in  case  the  aldermen  should 
not  have  selected  a  site  before  December  first  of  that  year,  the 
supreme  court  was  to  appoint  commissioners  to  make  the  selec- 
tion. The  aldermen  straightway  selected  a  lot  belonging  to  the 
city  on  Beacon  Hill  known  as  the  "  Reservoir  lot."  ^ 

Nothing  definite  was  done,  however,  imtil  March,  1885,  when 
commissioners  were  appointed  under  order  of  the  city  council. 
They  secured  power  the  following  Jime,  imder  chapter  377  of 
1885,  to  take  land  with  the  approval  of  the  mayor  and  to  erect  a 
court  house.  They  decided  in  favor  of  Pemberton  Square.  The 
necessary  estates  were  taken  on  August  third,  and  a  loan  of 
$850,000  was  issued  to  pay  for  them.' 

Receipts 

The  period  1874  to  1886  met  all  its  expenditures  without 
recourse  to  loans.  The  coiu-se  of  the  city's  receipts  followed  very 
closely  the  movement  of  expenditures.  Thus,  in  the  first  years  of 
retrenchment  the  total  receipts  of  the  city  fell  from  $16,004,981  in 
1874  to  $10,839,102  in  1879.  Renewed  activity  demanded 
larger  receipts  in  the  succeeding  years.  The  receipts  accordingly 
rose  to  $15,435,489  in  1884.  The  last  two  years  of  the  period 
show  the  effect  of  the  business  depression  both  upon  expenditures 
and  receipts.  The  latter  were  $13,006,060  in  1885  and  $13,527,- 
117  in  1886. 

Taxes.  In  the  period  1883  to  1886  taxes  made  up  74.8  per  cent 
of  the  total  receipts.  Receipts  fell  from  $12,176,436  in  1874  to 
$8,046,237  in  1879,  and  then  in  1880  rose  to  $10,122,664,  ^  level 
fairly  well  maintained  throughout  the  rest  of  the  period.    In  1885 

*  Mayor's  Inaugural  (1880),  p.  16.  *  Ibid.  (1881),  p.  21. 

'  Ibid.  (1886),  pp.  31-33;  City  Documents,  no.  114  (1885). 


1874-86]      THE  BEGINNING  OP  THE  PARK  SYSTEM  207 

taxes  brought  in  $9,592,539,  but  slightly  more  than  they  had  con- 
tributed in  1870.  Meanwhile  the  population  of  the  city  had 
grown  from  250,000  to  390,000,  making  possible  a  reduction  in  the 
per  capita  burden  from  about  $36  to  $24.  As  in  the  preceding 
period  the  tax  system  consisted  of  the  general  property,  the  poll, 
the  corporation,  and  the  bank  tax,  with  the  addition  of  a  tax  upon 
ships  engaged  in  foreign  trade.  In  1886  the  total  receipts  of 
$9,730,597  came  from  these  sources;  general  prop>erty,  $8,773,- 
931;  poll,  $111,949;  corporation,  $626,221;  bank  tax  (retained 
by  city),  $187,069;  bank  tax  (from  state),  $22,003;  ships  en- 
gaged in  foreign  trade,  $9,422. 

The  administration  of  1874  started  out  with  the  intention  of 
making  a  retrenchment  in  expenditures  and  also  of  meeting  them 
without  recourse  to  loans.  This  course  was  followed,  on  the 
whole,  throughout  the  period.  In  order  to  meet  the  expendi- 
tures of  1874,  which  were  still  very  large,  the  city  council  raised 
the  tax  rate  to  $15.60,  the  highest  rate  imposed  since  1865.  This 
rate  was  based  on  a  valuation  of  $798,755,000,  $105,000,000 
greater  than  that  of  1873.  ^^  ^^  increase  $72,000,000  was  due 
to  the  annexations  of  Charlestown,  West  Roxbury  and  Brighton. 
As  a  result,  the  receipts  for  the  year  were  $12,176,436,  a  figure  not 
reached  again  until  1892.* 

Such  a  rate  was  too  high  for  a  period  of  depression,  and  in  1875 
the  tax  rate  was  lowered  to  $13.70,  bringing  in  $11,184,653.  By 
1876  the  city  council  had  succeeded  so  well  in  reducing  expendi- 
tures that  a  still  further  reduction  in  the  tax  rate  was  possible 
without  recourse  to  loans.  The  rate  for  1876  was  $12.70,  and  the 
receipts  from  taxation,  $9,964,080.  At  this  point  the  fall  in  the 
valuation  of  assessable  property,  resulting  from  the  depression, 
made  further  reduction  in  the  tax  rate  out  of  the  question. 

In  the  years  of  depression  succeeding  1873  the  market  value  of 
real  property  was  far  below  the  figure  on  the  assessment  rolls. 
Gradually,  however,  in  response  to  vigorous  demands  for  abate- 
ment, the  valuation  of  assessable  prof)erty  was  reduced.  This 
process  of  revaluation  began  in  1875,  and  extended  to  1879.  In 
1875  the  reduction  was  $5,000,000;  in  1876,  $45,000,000;  in 
*  The  figures  given  io  this  chapter  mdude  the  lax  receipts  from  all  sources. 


208  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

1877,  $62,000,000;  in  1878,  $56,000,000;  and  in  1879,  $17,000,- 
000.  In  the  five  year  period  1874  to  1879  the  valuation  had 
fallen  from  $798,755,000  to  $613,322,000,  a  reduction  of  $185,- 
000,000,  or  23  per  cent.  Not  until  1890  did  the  valuation 
figures  go  beyond  the  record  of  1874.  Owners  of  real  estate 
suffered  greatly  during  the  early  part  of  the  period.  It  is  said 
that  large  numbers  of  dwelling  houses  and  stores  were  untenanted 
and  that  rents  in  many  cases  fell  so  low  as  to  leave  the  landlord 
little  beyond  his  taxes.^  It  was  only  natural  that  the  taxpayers 
should  have  demanded  severe  retrenchment  during  these  years. 

The  rates  of  taxation  imposed  in  1877,  1878  and  1879  were 
$13.10,  $12.80  and  $12.50,  respectively.  By  holding  firmly  to  its 
retrenchment  policy  the  city  council  was  able  to  meet  expendi- 
tures without  raising  the  tax  rate  or  resorting  to  loans. 

With  1880  prospects  brightened,  and  the  government  felt  justi- 
fied in  making  more  liberal  appropriations.  The  tax  rate  was 
advanced  to  $15.20,  yielding  a  return  of  $10,122,664.  During 
the  next  four  years  it  was  maintained  at  practically  this  level, 
being  $13.90,  $15.10,  $14.50  and  $17  in  the  years  1881, 1882, 1883 
and  1884,  respectively.  The  practice  of  meeting  all  expendi- 
tures from  ordinary  receipts  finally  led  to  the  enactment  in  1885 
of  legislation  limiting  the  tax  rate. 

In  1880,  the  valuation  began  to  move  upward,  rising  from 
$613,322,000  to  $639,462,000  in  that  year.  The  return  to  its  old 
level  was,  however,  very  slow.  In  1881  it  was  $665,554,000;  in 
1882,  $672,497,000  and  in  1883,  $682,432,000.  The  depression  of 
1884  prevented  any  gain  that  year.  In  1885  it  was  only  $685,- 
579,000,  and  in  1886,  $710,621,000.  The  rise  from  1880  onward 
was  due  to  an  increase  in  the  valuation  of  real  estate  alone. 
Personal  property  rose  at  first,  and  then  fell  back  gradually  to  the 
level  of  1878  and  1879.  This  decline  can  be  attributed  to  the 
reluctance  of  holders  of  personal  property  to  make  declarations, 
when  the  tax  rate  was  rising  to  a  new  level.  In  the  following 
table  the  course  of  the  valuation  of  both  real  and  personal  prop- 
erty is  shown.  The  tax  rates  for  the  respective  years  have  been 
placed  beside  the  column  of  personal  property,  to  make  clearer 

*  Mayor's  Inaugural  (1877),  p.  32. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  209 

the  connection  between  a  rising  tax  rate  and  a  falling  valuation  of 
personalty.     The  valuation  figures  are  in  millions  of  dollars. 


Proportion  of 
Personal 

Year 

Total 

Real 

Personal 

Tax  Rate 

1874 

798 

554 

244 

15.60 

30% 

187s 

793 

558 

23s 

13-70 

29% 

1876 

748 

526 

232 

12.70 

29% 

1877 

686 

481 

20s 

13-10 

29% 

1878 

630 

440 

190 

12.80 

30% 

1879 

613 

428 

184 

12.50 

30% 

1880 

639 

437 

202 

15-20 

31% 

1881 

665 

455 

210 

13-90 

31% 

1882 

672 

467 

204 

iS-io 

30% 

1883 

682 

478 

204 

14-50 

29% 

1884 

682 

488 

194 

17.00 

28% 

1885 

68s 

495 

189 

12.80 

27% 

1886 

710 

517 

193 

12.70 

27% 

The  proportion  which  personal  property  constituted  of  the 
total  valuation  has  also  been  given.  This  fell  from  30  per  cent  in 
1874  to  27  per  cent  in  1886.  The  act  of  1881,  preventing  double 
taxation  in  the  case  of  mortgaged  real  estate,  was  held  responsible 
for  the  fall  in  1882  from  $210,000,000  to  $204,000,000.^ 

The  higher  tax  rates  of  the  early  eighties  and  the  indications  of 
a  new  upward  movement  in  expenditures  gave  support  to  the 
demand  for  a  limit  upon  the  city's  appropriations.  In  1880  a 
proposition  that  the  tax  rate  should  not  exceed  $13  was  made  to 
the  city  council,  but  did  not  meet  with  favor.^  In  his  inaugural 
of  1885  Mayor  O'Brien  gave  considerable  attention  to  the  sub- 
ject. He  believed  that  the  city  should  petition  the  legislature 
for  the  passage  of  an  act  limiting  the  tax  rate  to  $15.  This  legis- 
lation, he  thought,  would  be  complementary  to  the  very  benefi- 
cial act  limiting  municipal  indebtedness.  Inasmuch  as  the  city 
had  subsisted  on  a  rate  averaging  $14  during  the  last  decade,  he 
believed  that  $15  would  be  ample  to  carry  on  the  legitimate 
business  of  the  city.  The  placing  of  such  a  limit  would,  in  the 
opinion  of  the  Mayor,  give  the  much-needed  assurance  to  the 
citizens,  upon  which  business  prosp>erity  depended.' 

»  Auditor's  Report  (1882),  p.  308. 

*  City  Documents,  no.  147  (1880). 

*  Mayor's  Inaugural  (1885),  pp.  14,  15. 


2IO  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

The  legislature  of  1885  took  the  matter  into  its  own  hands, 
being  much  concerned  over  the  very  large  appropriations  of 
1884.  Chapter  178  of  1885  required  that  the  amount  raised  in 
any  year  from  taxes  should  not  exceed,  exclusive  of  the  sum 
needed  for  the  state  tax  and  the  debt  appropriation,  $9  on  every 
$1,000  of  the  average  valuation  of  taxable  property  for  the  preced- 
ing five  years.     The  act  was  to  take  effect  on  its  passage,  April 

17,  1885- 

The  rate  of  1885  was  accordingly  fixed  at  $12.80,  all  above  $9 
being  for  the  state  tax  and  city  debt.  The  limit  of  $9  was  at 
least  $2  lower  than  that  recommended  by  the  Mayor,  and  $3 
lower  than  that  allowed  other  cities  in  the  commonwealth  by 
chapter  312  of  the  same  year.  The  discrimination  was  carried 
still  farther,  inasmuch  as  other  cities  did  not  have  to  reckon  the 
county  tax  inside  the  limit.^  The  task  of  reducing  the  appropri- 
ations of  Boston  to  conformity  with  the  $9  rate  seemed  almost 
impossible.  The  committee  on  appropriations  for  1886  stated 
that  it  would  be  necessary  to  make  a  uniform  reduction  of  10  per 
cent  in  every  appropriation  over  which  the  council  exercised  any 
control.  It  believed  that  this  could  not  be  done  without  seri- 
ously crippling  every  department  of  the  city  government.  A 
limit  of  $10  or  $10.50  was,  in  the  opinion  of  the  committee,  the 
lowest  that  would  give  the  citizens  of  Boston  the  public  benefits 
they  had  been  accustomed  to  demand. ^ 

Expenditures  were  cut  down  in  1885  and  1886  wherever  possible 
and  the  ordinary  business  carried  on  without  resort  to  loans. 
Mayor  O'Brien  in  his  inaugurals  of  1886  and  1887  expressed 
satisfaction  with  the  results  of  the  law.  He  believed  the  work  of 
the  city  could  be  done  within  the  limit,  and  deemed  the  measure  a 
safeguard  that  would  keep  the  finances  of  Boston  in  excellent 
condition,  and  check  wasteful  expenditure.^  In  1887  the  Mayor 
said  with  regard  to  the  charter  reform  and  the  tax  law  that  "  with 
the  checks  of  the  City  Charter  in  the  hands  of  a  vigilant  Mayor, 
that  will  enable  him  to  prevent  waste  and  extravagance,  and  the 
law  limiting  taxation,  the  rapid  increase  of  municipal  taxation, 

*  Mayor's  Inaugural  (1886),  p.  14. 

*  City  Documents,  no.  71  (1886).  *  Mayor's  Inaugural  (1886),  p.  15. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  211 

that  has  become  so  alarming  throughout  the  country,  has  been 
stopped  so  far  as  Boston  is  concerned."  ^  It  must  be  remembered 
that  the  law  of  1885  was  passed  in  a  period  when  the  city  council 
was  accustomed  to  appropriate  money  for  only  the  most  neces- 
sary objects.  The  coming  of  a  period  of  prosperity  was  needed 
to  test  the  efficiency  of  the  new  measure. 

The  state  tax  declined  during  this  period,  owing  to  the  policy  of 
retrenchment  which  ruled  in  state  as  well  as  municipal  expendi- 
tures.* The  city's  share  fell  from  $802,120  in  1874  to  $206,370  in 
1879.  The  levy  of  $500,000  in  1879  was  too  small  for  the  needs 
of  the  commonwealth.  The  tax  for  1880  was  accordingly  placed 
at  $1,500,000,  this  figure  being  maintained  on  the  whole  during 
the  remainder  of  the  period.'  The  city's  proportion  of  the  state 
tax  was  raised  in  1874  by  the  annexations  from  36  per  cent  to  40 
per  cent.  At  this  figure  it  remained  until  1876  when  it  rose  to  41 
per  cent.  In  1883  it  fell  to  38.5  per  cent  and  in  1886  to  37  per 
cent.  In  1886  the  state  tax  demanded  $555,870,  or  about  $0.72  of 
a  tax  rate  of  $12.70. 

The  poll  tax  was  fixed  at  $2  throughout  the  period.  This  was 
the  maximum  possible  unless  highway  taxes  were  separately 
assessed.  Even  this  exception  was  removed  in  1879  by  chapter 
299,  which  established  a  limit  of  $2,  by  providing  that  local 
assessors  were  to  assess  the  state  tax  up  to  $1  upon  f>olls  and  the 
balance  upon  property  and  the  county  tax,  likewise,  up  to  $1 
upon  polls  with  the  balance  upon  property.  This  provision  has 
led  to  a  uniform  poll  tax  of  $2,  practically  throughout  the  state. 
In  the  case  of  Chelsea,  Revere  and  Winthrop,  whose  county  taxes 
are  paid  by  Boston,  it  resulted  in  a  poll  tax  of  only  $1. 

In  1883  Mayor  Palmer  recommended  petitioning  the  legislature 
for  the  repeal  of  the  law  which  made  the  payment  of  a  poll  tax  a 
qualification  for  voting.  He  pointed  out  the  injustice  and  ine.x- 
p>ediency  of  a  law  which  essentially  established  a  property  qualifi- 
cation for  voting  and  led  to  the  pa>Tnent  of  f)oll  taxes  from 
campaign  funds.*  It  was  not  until  1891  that  the  desired  reform 
was  secured. 

*  Mayor's  Inaugural  (1887),  p.  21. 

*  Bullock,  Finances  of  Massachusetts,  ch.  vi. 

*  Ibid.,  p.  90.  *  Mayor's  Inaugural  (1883),  pp.  7-9. 


212  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

From  figures  collected  at  this  time  we  get  some  idea  of  the 
adequacy  of  the  poll  tax  as  a  revenue  producer.  Of  the  total  tax 
levy  of  1877,  there  was  outstanding  on  May  i,  1879  $97,000.  Of 
this  sum,  $72,000  was  due  from  polls,  or  40  per  cent  of  the  amount 
assessed  in  poll  taxes  for  that  year.^  The  receipt  of  even  so  small 
a  proportion  as  60  per  cent  was  largely  due  to  the  enforcement  of 
the  voting  qualification.  From  1822  to  1883  Boston  accumu- 
lated poll  tax  bills,  practically  all  uncollectible,  amounting  to 
$1,593,000.2 

The  city's  share  of  the  corporation  tax  was  $354,909  in  1874. 
The  business  depression  reduced  the  receipts  to  $266,689  ^  1877. 
In  1880  there  came  a  sudden  increase  from  $274,596  to  $444,996. 
The  period  closed  with  the  receipt  of  $626,221  from  the  corpora- 
tion tax,  about  six  f)er  cent  of  the  total  tax  receipts  of  Boston. 

The  amount  retained  by  Boston  on  accoimt  of  the  holdings  of 
her  citizens  in  her  own  national  banks  was  fairly  constant 
throughout  the  period.  In  1886  this  amounted  to  $187,069.  In 
the  same  year  Boston  received  $22,003  from  the  state  on  account 
of  shares  held  by  her  citizens  in  banks  elsewhere  in  Massachu- 
setts. 

By  the  provisions  of  chapter  284  of  1881  ships  engaged  in 
foreign  commerce  were  no  longer  to  be  taxed  on  their  property' 
value,  but  on  their  net  yearly  income  paid  out  in  dividends.  As 
this  new  method  meant  a  smaller  tax  income,  the  state  agreed  for 
a  period  of  five  years  to  reimburse  the  towns  and  cities.  Boston 
received,  from  1882  on,  a  small  credit  from  the  state,  varying  in 
this  period  from  seven  to  sixteen  thousand  dollars.  The  section 
providing  for  reimbursement  was  extended  from  time  to  time 
until  1902,  when  chapter  374  introduced  a  new  system.  Cor- 
porations owning  such  property  were  to  pay  the  state  a  tax  of  one- 
third  of  one  per  cent  on  the  market  value,  of  their  stock,  after 
deducting  the  value  of  the  ships.  Local  assessors  were  to  impose 
a  tax  of  one- third  of  one  per  cent  upon  the  interests  of  persons  and 
partnerships  in  similar  property.' 

1  Auditor's  Report  (1878),  p.  8. 

*  Ibid.  (1883),  p.  12. 

'  Massachusetts  Public  Documents,  no.  16  (1903),  pp.  14,  15, 


1874-86]       THE  BEGINNING  OF  THE  PARK  SYSTEM  21 3 

The  charter  of  1885  transferred  the  appointment  of  the  prin- 
cipal assessors  to  the  mayor  subject  to  approval  by  the  board  of 
aldermen,  and  gave  over  to  the  principal  assessors  the  appoint- 
ment of  the  assistant  assessors.^  In  1880  the  term  of  the  princi- 
pal assessors  was  changed  from  one  to  three  years.^  After  the 
readjustment  of  the  assessment  of  real  estate  during  the  latter 
seventies  complaints  as  to  overvaluation  and  inequality  became 
fewer.' 

Rents.  The  receipts  from  rents  reached  their  highest  point  in 
1874,  when  $200,511  was  received  from  this  source.  At  this 
time  the  city  held  temporarily  a  considerable  amount  of  real 
estate  acquired  in  the  course  of  the  great  street  improvements. 
The  sale  of  this  property  and  the  decline  in  individual  rents  due 
to  the  depression  brought  the  receipts  to  only  $108,059  in  1881. 
From  1874  to  1881  the  receipts  from  the  markets  fell  from  $106,- 
000  to  $85,000,  and  those  from  the  old  State  House,  from  $21,000 
to  $8,000.  The  city  as  well  as  private  landlords  suffered  from 
the  fall  in  real  estate  values.  After  1881  receipts  from  rents 
increased  somewhat,  amounting  to  $118,398  in  1886,  In  the 
period  1883  to  1886  this  branch  contributed  but  0.8  per  cent  of 
the  total  receipts  of  the  city. 

Interest.  In  the  period  1883  to  1886  interest  made  up  1.4  per 
cent  of  the  total  receipts.  Interest  on  bank  deposits  contributed 
the  greatest  amount  during  this  period,  the  return  from  bonds 
and  notes  having  fallen  to  a  very  low  figure  with  the  decline  in 
land  sales.  The  extraordinary  figure  of  $332,619  for  1883  was 
due  to  $186,000  premium  on  loans. 

Licenses.  The  return  from  licenses  increased  from  $25,431  in 
1874  to  $42,906  in  1886.  The  whole  of  this  advance  came  after 
1879.  Licenses  contributed  but  a  very  small  part  of  the  total 
receipts,  only  0.3  per  cent  in  the  years  1883  to  1886.  Practically 
the  same  objects  were  subject  to  licensing  as  in  the  preceding 
period. 

Liquor  Licenses.  In  1875  a  new  source  of  receipts  was  opened 
to  Boston  in  fees  from  liquor  licenses.      Chapter  99  of  1875 

*  Emst,  ConstUuiioncl  History,  p.  127. 

*  Cily  Documents,  no.  146  (1880),  p.  7.  *  Mayor's  Inaugural  (1885),  p.  13. 


214  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

allowed  the  licensing  of  shops  for  the  sale  of  liquor  at  a  low  scale 
of  charges,  the  state  to  receive  one-fourth  the  receipts.^  The 
receipts  from  license  charges  were  $250,478  in  1875.  At  this 
level  they  remained  until  1883  when  they  rose  to  $305,551.  In 
1884  the  amount  suddenly  advanced  to  $521,178  and  in  1886 
to  $977,247.  Receipts  from  liquor  licenses  were  rapidly  becom- 
ing of  considerable  importance  to  the  finances  of  the  city.  In 
the  period  1883  to  1886  they  made  up  4.1  per  cent  of  the  total 
receipts. 

Special  Assessments.  The  receipts  from  special  assessments 
were  of  great  importance  diu-ing  the  first  four  years  of  the  period, 
being  derived  largely  from  betterments  levied  in  the  course  of  the 
great  land  and  street  improvements  of  the  preceding  period.  In 
the  years  1874  to  1877  the  average  annual  receipts  from  this 
source  were  $594,652.  The  postponement  of  further  improve- 
ments until  better  times  is  responsible  for  the  decrease  after  1877, 
In  1880  receipts  had  fallen  to  $125,364.  From  that  point,  how- 
ever, they  increased  again  with  the  levying  of  the  park  better- 
ments, averaging  $205,777  for  the  last  four  years  of  the  period. 
At  this  time  receipts  from  special  assessments  made  up  1.4  per 
cent  of  the  total  receipts  of  the  city. 

During  this  period  the  city  received  assessments  from  an 
entirely  new  source.  Chapter  185  of  1875,  which  established  the 
park  commission,  authorized  this  body  to  levy  assessments  upon 
land  receiving  a  special  benefit  from  the  laying  out  of  the  parks. 
The  commissioners  levied  an  assessment  of  $431,000  in  1879  on 
lands  benefited  by  the  establishment  of  the  Back  Bay  Park,  an 
amoimt  practically  equivalent  to  the  cost  of  the  land.  In  1885 
betterments  amounting  to  $126,000  were  levied  by  the  commis- 
sioners for  Franklin  Park,  and  $22,000,  for  Marine  Park.  The 
increase  in  the  valuation  of  land  near  the  Back  Bay  Park  was  far 
greater  than  the  amount  assessed.  The  land  affected  by  this 
improvement  advanced  from  $11,000,000  in  1877  to  $16,000,000 
in  1880,  a  period  when  the  total  valuation  of  the  city  was  rapidly 
declining.2 

*  Bullock,  Finances  0}  Mass.,  p.  88. 

*  City  Documents,  no.  12  (i88i),  p.  8. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  21 5 

The  city's  experience  with  the  special  assessment  was  never 
satisfactory.  The  original  assessments,  often  much  too  low, 
were  frequently  abated  to  a  considerable  degree,  and  the  actual 
collection  was  often  delayed  or  entirely  neglected.  Property 
owners  made  frequent  use  of  the  right  of  petition  for  a  jury  trial. 
Inasmuch  as  juries  generally  reduced  the  assessment,  it  was  only 
natiu*al  that  the  city  should  prefer  to  make  a  very  low  assess- 
ment in  the  first  place.  From  1867  to  1886  special  assessments 
approximating  $7,700,000  were  imposed.  During  this  same 
period  the  collections  amounted  to  about  $6,200,000.  The 
greater  part  of  the  $1,500,000  outstanding  in  1886  was  probably 
never  collected. 

Health.  The  receipts  from  the  health  department  in  the 
period  1883  to  1886  brought  in  an  average  return  of  $58,448,  or 
0.4  per  cent  of  the  city's  receipts.  At  this  time  they  contributed 
10  per  cent  toward  expenditure  for  the  public  health. 

Institutions.  The  receipts  from  the  institutions  fell  off  con- 
siderably during  the  early  years  of  depression.  In  1878,  however, 
the  introduction  of  stone  cutting  on  Deer  and  Rainsford  Islands, 
and  the  finding  of  more  remimerative  work  for  men  and  women  in 
the  house  of  correction,  raised  the  receipts  from  $170,640  to 
$197,814.  In  the  years  1883  to  1886  receipts  from  the  institu- 
tions averaged  $229,394,  or  1.6  per  cent  of  the  total  city  receipts. 
At  this  time  the  proportion  of  the  expenditures  met  by  receipts 
was  20  per  cent. 

The  table  on  the  next  page  shows  the  course  of  the  receipts 
for  the  more  important  branches  of  the  department.  The  figures 
are  in  thousands  of  dollars. 

The  house  of  correction,  which  in  the  early  seventies  had  been 
self-supp>orting,  continued  in  the  first  part  of  this  p>eriod  the 
decline  begun  in  1873.  The  hard  times  made  laborers  jealous  of 
even  the  small  amount  produced  in  the  city  institutions.  In 
1875  ^  committee  of  the  city  council  was  appointed  to  consider 
"  whether  the  present  mode  of  employing  criminals  in  city  insti- 
tutions has  the  effect  of  reducing  wages  of  workmen,  or  deprives 
them  of  employment."  The  committee  did  not  answer  this 
question,  simply  reporting  that  all  authority  over  the  method  of 


Year 

Correction 

Indust 

1874 

44 

13 

187s 

29 

13 

1876 

26 

II 

1877 

26 

9 

1878 

43 

25 

1879 

47 

16 

1880 

SI 

24 

1881 

52 

39 

1882 

57 

59 

1883 

61 

40 

1884 

56 

50 

1885 

56 

41 

1886 

26 

44 

3 

90 

I 

86 

5 

81 

12 

84 

8 

79 

10 

109 

12 

81 

14 

78 

13 

80 

13 

83 

19 

80 

35 

75 

34 

78 

216  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

Overseers  Hospital  Soldiers 

29 
29 

32 
28 
29 

24 
18 

15 
24 
20 

24 
22 
16 

employment  was  vested  in  the  board  of  directors.  The  receipts 
of  the  house  of  correction  fell  as  low  as  $26,000  in  1877.  The 
next  year,  however,  more  remunerative  work  was  secured  and  by 
1879  all  the  inmates  were  fully  employed.^  The  receipts  rose  to 
$43,000  in  1878  and  $61,000  in  1883.  The  last  year  of  the  period 
they  declined  suddenly  from  $56,000  to  $26,000. 

The  introduction  of  stone  cutting  in  1878  brought  in  much 
larger  receipts  from  the  house  of  industry.  From  1881  onward 
receipts  were  obtained  from  the  sale  of  the  products  of  Austin 
Farm  in  West  Roxbury;  $8,000  was  received  in  1886.  During 
this  period  the  receipts  from  the  city  hospital  became  impor- 
tant. Receipts  for  board  rose  from  $3,000  in  1874  to  $34,000  in 
1886. 

Water.  The  receipts  from  the  water  department  increased 
from  $1,298,380  in  1874  to  $1,579,578  in  1886.  In  the  period 
1883  to  1886  they  made  up  10.9  per  cent  of  the  total  receipts  of 
the  city.  But  for  reductions  in  the  water  rates,  the  receipts  of 
the  department  would  have  been  much  greater. 

In  the  following  table  the  expenditures,  the  receipts,  and  the 
excess  of  expenditures  have  been  placed  side  by  side.  The  figures 
are  in  thousands  of  dollars. 

*  Mayor's  Inaugural  (1880),  p.  43. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  21 7 


Excess  of 

Year 

Expenditures 

Receipts 

Expenditures 

1874 

1,944 

1,298 

646 

187s 

2,687 

1,397 

1,290 

1876 

3,3S8 

1,389 

1,969 

1877 

2,641 

i,3S8 

1,283 

1878 

1,984 

1,349 

63s 

1879 

1,587 

1,374 

213 

1880 

1.667 

1,365 

302 

1881 

1,472 

1,373 

99 

1882 

1,592 

1426 

166 

1883 

1,771 

1498 

273 

1884 

2,001 

1494 

507 

1885 

1,955 

1,549 

406 

1886 

2,110 

1,579 

531 

Receipts  were  approaching  expenditures  toward  the  end  of  the 
preceding  period.  A  surplus  might  even  have  been  obtained 
soon  after  the  opening  of  the  new  period  but  for  the  great  cost  of 
the  Sudbury  system.  But  even  before  the  Sudbury  undertaking 
was  completed  the  city  council  had  determined  on  a  reduction  in 
the  water  rates.  The  smaller  receipts  for  1877  were  due  to  a 
reduction  of  i6f  per  cent  in  the  meter  rates.^  This  reduction 
marks  the  end  of  a  consistent  policy.  Down  to  1877  the  city 
government  had  tried  conscientiously  to  make  the  system  self- 
supporting.  Its  failure  was  probably  due  to  the  great  waste  of 
water  which  had  made  frequent  extensions  necessary.  It  is 
curious  that  the  movement  for  reduction  should  have  met  with 
success  in  a  period  of  depression,  for  lower  water  rates  meant 
higher  taxes. 

In  1879  a  further  reduction  of  20  per  cent  was  made  in  the 
meter  rates.'  These  reductions  kept  the  receipts  of  the  depart- 
ment stationary  from  1877  until  1882.  The  fall  in  expenditures, 
meanwhile,  diminished  the  amount  of  the  deficit  to  only  $99,000 
in  1 88 1.  The  maintenance  of  the  old  rates  would  have  given  the 
department  a  good  sized  surplus  in  that  year. 

In  1882,  no  further  material  reductions  being  made,  receipts 
began  to  rise.  But  at  just  this  time  the  need  of  extensions 
caused  an  even  greater  advance  in  expenditures.  Besides,  the 
city  council  would  not  allow  a  marked  increase  in  receipts.     In 

*  City  Documents,  no.  220  (1894),  p.  150.  *  Ibid. 


2l8 


THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 


1886  the  meter  rates  were  reduced  over  10  per  cent,  and  a  rebate 
was  given  in  dwelling  house  rates,  equal  to  a  decrease  of  10  per 
cent.^  The  movement  for  low  water  rates  went  so  far  even  as  to 
find  considerable  support  for  the  abolition  of  all  charges  and  the 
maintenance  of  the  system  entirely  from  the  proceeds  of  taxa- 
tion. 

Ferries.  The  receipts  from  the  city  ferries  decreased  during 
this  period  from  $200,000  to  $164,497.  I^  the  years  1883  to  1886 
they  constituted  i.i  per  cent  of  the  total  receipts  of  the  city.  The 
decline  in  receipts  was  due  to  repeated  reductions  of  the  tolls,  and 
would  have  been  still  more  marked  but  for  a  considerable  in- 
crease in  business. 

The  following  table  gives  the  ordinary  expenditures  and 
receipts  of  the  ferries  from  1874  to  1886.  The  figures  are  in 
thousands  of  dollars. 


Year 

Expenditures 

Receipts 

Deficit 

Suiph 

1874 

220 

200 

20 

187s 

208 

179 

29 

1876 

169 

172 

3 

1877 

162 

175 

13 

1878 

164 

166 

2 

1879 

1 54 

174 

20 

1880 

168 

166 

2 

1881 

179 

i6s 

14 

1882 

200 

162 

38 

1883 

242 

159 

83 

1884 

234 

156 

78 

1885 

230 

159 

71 

1886 

189 

164 

25 

The  rates  established  by  the  city  council  of  1870  remained  in 
force  until  1879.  During  this  ten-year  period  they  were  suflS- 
ciently  high  to  meet  practically  all  the  ordinary  expenditures. 
But  for  the  depression,  which  materially  reduced  business  after 
1874,  a  still  more  favorable  showing  would  have  been  made.^ 

The  movement  for  reduction  in  the  rates  of  toll  dates  from  the 
very  beginning  of  municipal  management.  The  unsuccessful 
attempt  to  lower  rates  at  the  end  of  the  last  period  will  be  recalled. 
During  this  period  the  movement  was  strongest  in  1877,  the  same 

*  CUy  Documents,  no.  220  (1894),  pp.  150,  151.         *  Ibid.,  no.  65  (1875),  P-  3* 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  219 

yeax  in  which  the  city  council  voted  for  reduction  in  the  water 
rates.  In  that  year,  on  the  unanimous  recommendation  of  the 
joint  standing  committee,^  an  order  establishing  free  ferries 
passed  the  board  of  aldermen  without  a  dissenting  vote  and  the 
common  council  by  a  large  majority.^  The  measure  was  ap- 
proved by  the  mayor  and  would  have  taken  effect  on  January  i, 
1878,  had  it  not  been  declared  illegal  by  the  supreme  court.  By 
establishing  a  toll  ferry,  the  city  had  already  exhausted,  in  the 
opinion  of  the  court,  the  option  allowed  in  the  ferry  act  of  1869.' 

Unsuccessful  in  its  attempt  to  secure  free  ferries,  the  city 
council  began  to  reduce  tolls.  In  1878  a  committee  found  that 
the  receipts  were  exceeding  expenditures,  and  reconmaended  a 
decrease  of  about  20  per  cent  in  the  rates  of  toll.*  On  January  i, 
1879  ^  reduction  of  from  20  per  cent  to  25  per  cent  was  made  in 
the  charges  for  teams;  foot  passengers  were  allowed  to  purchase 
16  tickets  for  $0.25  in  place  of  the  former  flat  rate  of  $.02.  Later 
in  the  year  50  tickets  were  sold  for  $0.50.  Further  reductions 
took  place  in  1880  and  1881.  Meanwhile  the  mayor  and  alder- 
men had  applied  to  the  legislature  for  free  ferries.  This  plan 
was  defeated  by  the  very  vigorous  opposition  of  taxpayers. 

The  firm  adherence  of  the  city  council  to  the  policy  of  reduction 
is  reflected  in  the  decline  of  receipts  in  spite  of  increasing  busi- 
ness. In  1883  the  deficit  rose  to  $83,000.  Down  to  the  end  of 
the  period  the  ferries  had  cost  Boston  $4,448,000,  and  had 
brought  her  a  return  of  $2,995,000.^ 

Sales  of  Property.  The  receipts  from  sales  of  prop>erty  declined 
considerably  during  this  period.  Whereas  they  had  made  up  3.8 
per  cent  of  the  total  city  receipts  in  the  years  1868  to  187 1,  they 
constituted  but  1.4  p>er  cent  for  the  period  1883  to  1886.  Boston 
sold  practically  all  that  remained  of  her  public  land  early  in  the 
period.  After  1875  the  receipts  were  derived  largely  from  the 
sale  of  miscellaneous  pieces  of  real  estate,  which  had  been  acquired 
in  the  course  of  the  street  improvements,  or  were  no  longer  needed 
for  public  purposes. 

'  City  Documents,  no.  64  (1877).  •  Ibid.,  no.  220  (1894),  p.  156. 

»  Ibid.,  no.  107  (1877),  p.  s.  «  Ibid.,  no.  86  (1878). 

»  Auditor's  Report  (1886),  p.  288. 


220  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

Inasmuch  as  the  public  lands  of  the  city  were  practically  all 
sold  before  the  end  of  the  period,  we  are  now  in  a  position  to  judge 
the  financial  success  of  this  municipal  venture.  In  his  valedic- 
tory of  1894  Mayor  Matthews  gives  the  following  figures  which 
show  the  results  of  the  various  sales.^  The  figures  are  in  thous- 
ands of  dollars,  and  cover  the  period  1822  to  January  3,  1894. 

£z{)enditure  Receipts              Profit               Loss 

Neck  lands $418  $3,298  $2,879 

South  Bay 1,202  506  $695 

South  Boston 22  323                 300 

Mill  Pond 13s                 13s 

Miscellaneous   363  770                407 

Total   $2,005  $5,032  $3,721  $695 

Net  profit 3,026 

All  the  lands  in  the  above  table  were  sold  with  a  direct  fiscal 
purpose.  In  the  following  table  will  be  found  the  expenditures 
and  receipts  of  improvements,  in  which  the  fiscal  motive  was 
subsidiary  to  that  of  public  health. 

Expenditures  Receipts  Loss 

Back  Bay $1,029  $179  $849 

Church  Street 1,183  222  960 

Northampton  Street 561  172  389 

Suffolk  Street   2,428  863  1,565 

Roxbury  Canal 372  98  274 

Total $5,573  $i,S34  $4,037 

The  first  class  of  land  ventures  resulted  in  a  net  profit  of 
$3,026,000;  the  second  cost  the  city  $4,037,000.  With  the 
exception  of  the  South  Bay  improvement,  which  resulted  in  a 
loss  of  $695,000,  the  city  was  fortunate  in  the  outcome  of  the 
first  class  of  ventures.  It  had  succeeded  in  providing  homes  at 
reasonable  prices  for  many  of  its  citizens  and  at  the  same  time 
had  derived  considerable  revenue. 

County  of  Suffolk.  The  receipts  of  the  County  of  Suffolk 
followed  very  closely  the  changes  in  business  conditions.  They 
declined  from  $133,912  in  1874  to  $62,842  in  1880,  and  then  rose 
again  to  $125,202  in  1886.  County  receipts  declined  in  relative 
importance  from  i.i  per  cent  of  the  total  city  receipts  in  the  years 
1868  to  1871  to  0.7  per  cent  in  the  period  1883  to  1886. 

1  City  Documents,  no.  220  (1894),  p.  243. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  221 

Debt 

The  net  debt  of  Boston  was  practically  stationary  throughout 
the  period,  faUing  slightly  from  $27,719,000  on  April  30,  1874  to 
$26,487,000  on  April  30,  1887.  The  growth  of  population  had 
meanwhile  reduced  the  per  capita  burden  from  about  $100  to  $65. 
The  interest  charge  had  fallen  slightly  from  $2,279,000  in  1873  to 
$2,262,000  in  1886.^  The  decline  in  total  expenditures  accounts 
for  the  slight  increase  in  the  relative  importance  of  the  interest 
payments,  which  added  about  15  per  cent  to  expenditures, 
exclusive  of  the  state  tax,  in  1873,  ^^^  about  18  per  cent  in 
1886. 

At  the  very  start,  the  city  council  determined  to  meet  all 
expenditures  without  recourse  to  loans.  The  tax  rate  for  1874 
was  placed  at  $15.60,  and  the  year  closed  with  a  reduction  of 
$426,000  in  the  city  debt.  A  severe  depression  had  meanwhile 
brought  an  unprecedented  fall  in  real  estate  values.  Conse- 
quently, the  city  government  did  not  feel  justified  in  maintaining 
the  very  high  rate  of  1874.  The  $13.70  levied  in  1875  was  suflS- 
cient,  however,  to  permit  a  reduction  in  the  debt  of  $241,000.  At 
this  time  it  looked  as  though  the  next  few  years  were  to  see  a 
material  decrease  in  the  debt.  In  his  inaugural  of  1876  Mayor 
Cobb  said:  "  I  am  not  without  hope,  which  seems  to  me  not 
altogether  chimerical,  that  the  policy  of  paying  as  we  go  may  be  so 
strictly  adhered  to,  that  the  entire  debt  may  be  virtually  extin- 
guished in  a  few  years."  He  condemned  the  liberal  use  of  the 
city's  credit  as  an  inducement  to  waste,  extravagance  and  even 
corruption.  "  It  would  be  difficult  to  hoodwink  and  cheat  a 
people,"  the  Mayor  concluded,  "  when  the  amount  of  the  plunder 
has  got  to  be  paid  by  them  in  the  very  next  tax  bill,  instead  of 
being  hidden  amid  the  confusion,  easily  made  inextricable,  of  an 
extensive  book-keeping  and  a  tangled  computation  of  loans, 
payments,  sinking  funds  and  interest  accounts."  ' 

•  To  get  the  entire  amount  f>aid  for  interest,  the  interest  on  the  water  loans, 
which  is  included  in  1873  ^"d  1886  under  expenditures  for  water,  and  interest  on 
the  county  debt,  which  apjxiars  in  1886  under  county  expenditures,  have  been 
added  to  the  payment  of  interest  on  the  city  debt  profjcr. 

*  Mayor's  Inaugurai  (1876),  pp.  10-13. 


222  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

The  extraordinary  growth  of  municipal  debts  caused  the 
legislature  of  1875  to  pass  chapter  209,  which  imposed  a  limit 
upon  the  borrowing  power  of  cities.  No  municipal  debt  was  to 
exceed  3  per  cent  of  the  average  valuation  of  the  preceding  five 
years,  imless  the  debt  was  already  not  less  than  2  per  cent,  in 
which  case  i  per  cent  might  be  added  to  its  amount.  The  debt  of 
Boston  already  exceeded  2  per  cent,  making  her  additional  bor- 
rowing capacity  i  per  cent  or  $7,939,618.  Within  this  Umit  loans 
might  be  contracted  for  any  object.  The  act  stipulated  that  all 
debts  must  be  repaid  in  ten  years  except  those  for  general  sewer- 
age purposes  which  might  nm  twenty  years.  The  water  debt 
might  be  contracted  for  thirty  years,  and  was  placed  outside  the 
limit  of  municipal  indebtedness.^  The  act  of  1875  continued 
the  sinking  fund  commissioners  in  power  with  the  exception 
that  the  city  treasurer  was  not  permitted  to  serve  on  the  board. 
The  law  made  but  little  change  in  the  sinking  fund  system. 
Ten-year  loans  now  required  an  annual  appropriation  equal  to 
8  per  cent,  twenty-year  loans,  3I  per  cent  and  thirty  year,  2  per 
cent.2 

The  only  loans  made  in  1874  and  1875  were  for  the  completion 
of  the  great  street  improvements  and  the  extension  of  the  water 
system.  These  additions  to  the  gross  debt  were  more  than  offset, 
however,  by  the  payments  into  the  sinking  funds. 

The  continuance  of  the  depression  induced  the  city  council  to 
lower  the  tax  rate  of  1876  to  $12.70.  It  sought  to  maintain  the 
policy  of  meeting  all  expenditures  from  taxes,  however,  by  making 
large  reductions  in  municipal  expenditures.  But  the  rate  was 
inadequate,  even  with  expenditures  on  a  lower  level;  and  an 
addition  of  $428,000  was  made  to  the  debt  in  that  year.  In  1877 
the  rate  was  raised  to  $13.10,  and  retrenchment  carried  still 
further.  As  a  result  the  city  was  able  to  diminish  the  net  debt  by 
$1,321,000.  During  this  year  the  water  debt  and  the  funds  for 
its  redemption  were  transferred  to  the  management  of  the  sinking 
fund  commissioners.^ 

*  Auditor's  Report  (1875),  PP-  9»  10. 

*  Statutes  and  Ordinances  (1876),  p.  320. 
'  Emst,  Constitutional  History,  p.  144. 


1874-861      TEE  BEGINNING  OF  THE  PARK  SYSTEM  223 

The  sinking  fund  ordinance  of  1870  had  provided  that  the 
balance  in  the  treasury  should  be  turned  over  to  the  commission- 
ers. In  case  this  should  be  insufficient  to  provide  for  the  amorti- 
sation of  the  debt  at  maturity,  the  conunissioners  were  given 
power  to  raise  the  residue  by  taxes.  As  a  matter  of  fact,  this 
balance  was  more  than  sufficient  to  meet  the  requirements  of  the 
sinking  fund.  Consequently,  in  its  search  for  possible  savings 
during  these  years  of  depression,  it  was  only  natiural  that  the  city 
council  should  have  found  in  the  annual  assignment  to  the  sinking 
fund  an  opportunity  for  retrenchment.  By  ordinances  passed  in 
the  fiscal  year  1876-77  the  council  stipulated  that  the  annual 
balance  should  no  longer  belong  to  the  commissioners,  but  that 
they  should  raise  by  taxation  the  amount  needed  for  the  funds. 
This  measure  resulted  in  a  reduction  of  the  receipts  of  the  funds 
from  $2,975,000  in  1875  to  $1,920,000  in  1876.  The  receipts 
remained  at  about  $2,000,000  during  the  rest  of  the  period.  The 
annual  appropriation  from  the  tax  levy  varied  from  $500,000  to 
$700,000.  The  sinking  fund  ordinance  of  1870  had  checked  the 
forces  that  would  have  rapidly  repaid  the  debt;  the  ordinance  of 
1877  made  even  more  difficult  its  ultimate  extinction.' 

In  1879  Mayor  Prince  declared  that  the  reduction  in  the 
receipts  of  the  sinking  funds  had  not  gone  far  enough.  All 
receipts  from  betterments,  bonds  and  notes,  and  sales  of  real 
estate  still  passed  to  the  credit  of  the  commissioners.  He  be- 
lieved that  this  should  be  left  in  the  treasury  for  general  purposes 
and  only  the  bare  requirement  be  supplied  from  taxes.  The 
Mayor  considered  it  very  bad  policy  to  pay  the  debts  faster  than 
provided  by  law,  stating  that  this  course  led  to  unnecessary 
taxation  and  municipal  extravagance.'  The  change  was  not 
made,  however. 

The  tax  rate  for  1878  was  placed  at  $12.80.  Though  expendi- 
tures were  greatly  reduced,  the  decreasing  valuation  caused  a 
large  fall  in  receipts.  The  year  ended  with  the  addition  of 
$70,000  to  the  net  debt.  In  his  inaugural  of  1878  Mayor  Pierce 
referred  to  the  debts  of  municipalities  contracted  during  and 
since  the  War  as  a  "  source  of  much  anxiety,  not  only  to  propcrty- 
■  CUy  Documents,  no.  31  (1877).  *  Mayor's  Inaugural  (1879),  P-  ^Q- 


224  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

holders,  but  to  all  men  who  are  interested  in  the  prosperity  of 
Republican  institutions."  ^ 

The  next  year  saw  the  lowest  rate  of  the  i>eriod  —  $12.50.  As 
a  result  of  the  decreased  receipts,  $1,613,000  was  added  to  the 
debt.  At  the  end  of  this  year  the  net  debt  amounted  to  $27,842,- 
000,  or  about  $1,000,000  more  than  at  the  time  the  debt  limit  was 
imposed.  Owing  to  the  decreasing  valuation  the  borrowing 
capacity  greatly  diminished.  It  was  now  only  $1,000,000.  At 
this  time  the  question  of  the  new  court  house  was  before  the 
council.  It  was  suggested  that  the  city  apply  to  the  legislature 
for  the  right  to  contract  a  loan  for  this  purp)ose  in  excess  of  the 
limit.  Mayor  Prince  was  unwilling  to  recommend  such  action, 
however.2  During  1879  loans  to  the  amount  of  $3,483,000 
were  issued,  the  principal  items  being  $1,095,000  for  street  im- 
provements, $1,433,000  for  sewers  and  $630,000  for  the  water 
system. 

The  revival  in  business  conditions  allowed  a  higher  tax  rate  in 
1880.  It  was  placed  at  $15.20,  and  brought  in  receipts  sufl&cient 
to  reduce  the  debt  by  $1,837,000.  A  rate  of  $13.90  in  1881 
allowed  the  repayment  of  $1,744,000  more.  At  this  time  the  net 
debt  stood  at  $24,261,000,  the  lowest  point  reached  during  this 
period.  The  rate  for  1882  was  $15.10,  but  expenditures  had 
increased  to  such  an  extent  that  $597,000  was  added  to  the  debt. 
In  1883  with  a  rate  of  $14.50  the  debt  increased  $1,486,000.  In 
1884  the  city  council  determined  to  meet  all  expenditures  from 
taxes  and  accordingly  placed  the  rate  at  the  unprecedented  figure 
of  $  1 7 .  This  brought  about  a  reduction  of  $  i ,  748 ,000.  The  out- 
come of  this  extraordinary  tax  levy  in  a  year  of  depression  was  the 
legislation  of  1885  which  limited  the  tax  rate  and  also  placed 
further  restrictions  upon  the  use  of  the  city's  credit. 

Chapter  185  of  1885  limited  the  tax  rate  and  provided  that  the 
city's  limit  of  indebtedness  should  be  2^  per  cent  of  the  valuation 
until  January  i,  1887,  when  it  should  be  reduced  to  two  per  cent. 
Boston  was  thus  closely  bound.  She  must  henceforth  confine  her 
activities  to  those  made  possible  from  the  proceeds  of  a  low  tax 
rate. 

^  Mayor's  Inaugural  (1878),  p.  5. 
2  Ibid.  (1880),  pp.  14-16. 


1874-86]       THE  BEGINNING  OF  THE  PARK  SYSTEM  225 

The  tax  rate  for  1885  was  automatically  reduced  to  $12.80. 
Retrenchment  in  expenditure  prevented  a  large  increase  in  the 
dty  debt,  however,  which  rose  only  $116,000.  The  last  year  of 
the  period  increasing  expenditures,  with  the  tax  rate  at  $12.70, 
resulted  in  an  addition  of  $1,775,000  to  the  net  debt.  The  period 
closed  with  the  debt  at  $26,487,000,  only  $1,232,000  less  than  at 
the  beginning  of  these  years  of  retrenchment. 

The  money  borrowed  during  this  period  was  largely  for  objects 

of  permanent  character.     Of  the  $27,600,000  borrowed,  $8,200,- 

000  was  for  water,  $7,000,000  for  sewers,  $6,400,000  for  streets, 

$2,800,000  for  parks,  $1,800,000  for  public  buildings  and  about 

$1,400,000  for  other  purposes.     The  large  amount  expended  for 

the  introduction  of  Sudbury  water,  the  expenditure  for  improved 

sewerage,  and  the  cost  of  the  parks  resulted  in  no  increase  in  the 

debt  during  this  period.     But  these  years  should  have  seen  a 

marked  reduction  in  the  debt,  inasmuch  as  retrenchment  left 

resources  avaDable  for  that  purpose.     In  1886  the  legislature  was 

forced  to  moderate  the  debt  restriction  by  allowing  loans  for 

certain  purposes  outside  the  limit.      A  loan  of  $2,500,000  was 

authorized  for  park  construction  and  one  of  $2,500,000  for  the  new 

court  house. 

FmANCiAL  Policy 

The  financial  policy  which  dominated  the  p)eriod  was  essen- 
tially one  of  retrenchment.  The  great  rise  in  expenditures  from 
$3,500,546  in  i860  to  $17,812,874  in  1873  must  be  followed  by 
long  years  of  reaction.  The  greater  part  of  the  improvements 
made  in  this  period  of  activity  were  either  necessary  or  very  use- 
ful. It  was  natural,  however,  that  with  liberal  appropriations 
extravagance  should  have  crept  in.  Therefore,  it  was  possible  in 
the  depression  following  1873  to  make  large  reductions  in  ex- 
penditures, not  only  by  postp)oning  improvements,  but  also  by 
cutting  down  ordinary  expenditures.  Although  the  annexations 
of  1874  increased  the  demands  up>on  the  city  treasury,  it  was 
found  possible  to  reduce  exp)enditures  from  $17,81 2,874  in  1873  to 
$14,654,954  in  1874  and  $11,793,875  in  1879.  While  the  general 
movement  after  this  low  point  was  toward  higher  expenditures, 
the  influence  of  the  policy  of  retrenchment  continued  to  about 


226  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

1886.  In  that  year  expenditures  were  $14,476,863,  even  less  than 
they  were  in  1874. 

Accompanying  this  policy  of  retrenchment,  was  that  of  meeting 
all  expenditures  from  taxes.  Unfortunately,  it  did  not  go  so  far 
as  to  amortize  the  debt,  which  stood  in  1886  at  essentially  the 
same  figure  as  in  1874.  The  tax  rate  varied  considerably  from 
year  to  year,  but  was  on  the  whole  too  low. 

From  1874  to  1876  Samuel  C.  Cobb  served  as  mayor.  In  a 
time  of  depression,  it  was  not  a  difficult  matter  for  him  to  secure 
retrenchment.  His  policy  was  not  one  of  niggardly  economy, 
however;  he  strongly  urged  the  construction  of  the  Sudbury 
water  system.  The  city  council  of  1874  determined  to  meet  all 
expenditures  from  taxes.  To  do  this,  a  tax  rate  of  $15.60  was 
required.  A  reduction  of  $426,000  was  made  in  the  debt.  In  his 
inaugural  of  1875  Mayor  Cobb  expressed  the  hope  that  the  new 
policy  would  be  adhered  to,  urging  upon  the  council  the  need  of 
"  economizing  current  expenditure,  and  limiting  appropriations 
for  improvements  so  as  to  lighten,  as  far  as  possible,  the  weight  of 
taxation."  ^  Again  in  1876  he  addressed  the  city  council  in  the 
following  words:  "The  question  for  us,  therefore,  is  not  what 
expenditures  and  enterprises  would  be  desirable,  or  ornamental, 
or  even  useful  for  the  future,  but  what  are  indispensable  for 
health,  for  order,  for  security,  and  for  the  accommodation  of  such 
traffic  as  there  is,  for  maintaining  the  public  property  in  repair, 
and  keeping  the  machinery  of  our  vital  institutions  of  education, 
charity  and  reform  in  vigorous  operation."  ^ 

In  order  to  reduce  the  burden  of  taxation  the  retrenchment  in 
expenditures  was  accompanied  by  a  lowering  of  the  tax  rate.  This 
was  placed  at  $13.70  in  1875  and  $12.70  in  1876.  The  latter  rate 
was  too  low  to  meet  aU  expenditures  without  recourse  to  loans. 

In  1877  Frederick  O.  Prince  was  mayor.  His  policy,  essentially 
that  of  his  predecessor,  demanded  still  further  retrenchment. 
The  largest  reduction  of  the  period  was  made  during  this  year. 
This  combined  with  a  tax  rate  of  $13.10  not  only  met  all  the 
expenditures  of  the  city  but  contributed  $1,321,000  to  the  amorti- 
sation of  the  debt.     The  great  events  of  the  year  were  the  begin- 

^  Mayor's  Inaugural  (1875),  p.  12.  '  Ibid.  (1876),  p.  5. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  227 

ning  of  the  park  system  and  the  commencement  of  work  on 
improved  sewerage.  A  modification  of  the  sinking  fund  provi- 
sions released  a  large  sum  for  general  purposes.  The  retrench- 
ment policy  did  not  contemplate  a  material  reduction  of  the  debt. 

In  1878  Henry  L.  Pierce  was  again  chosen  mayor.  In  his 
inaugural  he  stated  that  "  no  new  improvements,  involving 
exp>ense,  should  be  entered  upon  during  the  present  year,  unless  it 
is  made  clear  that  further  delay  would  injuriously  afifect  the  city's 
interests."  ^  Expenditures  were  still  further  reduced,  permitting 
a  lowering  of  the  tax  rate  to  $12.80.  There  was  practically  no 
change  in  the  amount  of  the  net  debt. 

From  1879  to  1 88 1  Frederick  O.  Prince  was  again  mayor.  His 
administration  was  largely  occupied  with  the  carrying  out  of 
improvements  previously  begun.  The  first  year  of  his  adminis- 
tration expenditures  reached  the  lowest  point  of  the  period.  The 
tax  rate  was  lowered  to  $12.50,  a  point  never  to  be  reached  again. 
In  spite  of  the  reduction  in  expenditures,  it  was  necessary  to  make 
an  addition  of  $1,613,000  to  the  net  debt.  The  Mayor  was  averse 
to  the  commencement  of  any  new  works  before  the  return  of 
prosperity.  He  therefore  urged  the  postponement  of  such  under- 
takings as  the  erection  of  a  new  city  hall,  court  house  and  library.* 

In  1880  there  came  a  revival  in  business.  Private  capital  was 
being  invested  in  the  development  of  the  city.  Consequently, 
the  best  interests  of  the  municipality  demanded  that  the  city 
government  should  no  longer  hold  back.  The  decline  in  the 
valuation  of  assessable  property  was  now  rapidly  giving  way  to 
an  advance.  An  increase  in  expenditures  was  accompanied  by  a 
rise  in  the  tax  rate  to  $15.20.  The  debt  was  reduced  $1,837,000 
in  that  year. 

In  his  inaugural  of  1881  Mayor  Prince  pointed  out  a  fact  which 
has  great  bearing  on  the  finances  of  Boston.  He  remarked  that 
her  citizens  were  "  disposed  to  regard  many  things,  which  else- 
where are  considered  municipal  luxuries,  as  municipal  neces- 
saries." "  And  yet,"  he  added,  "  they  are  unwilling  to  pay  the 
cost  of  them."  *     This  fact,  true  at  least  since  the  time  of  the 

•  Mayor's  Inaugural  (1878),  p.  16. 

«  Ibid.  (1879),  PP-  9.  »o-  *  ^W^-  (1881),  p.  16. 


228  THE  FINANCIAL  HISTORY  OF  BOSTON        [1874-86 

first  Mayor  Quincy,  was  very  evident  during  the  struggle  for 
retrenchment. 

But  expenditures  did  not  respond  to  prosperity  as  they  had  in 
the  past.  This  was  probably  due  to  the  fact  that  the  improve- 
ment was  short-lived,  being  followed  in  1884  by  further  depres- 
sion. The  city  had  by  no  means  recovered  from  the  crisis  of 
1873;  the  debts  incurred  after  the  War  still  burdened  the  tax- 
payer. The  expenditures  of  1881  were  practically  the  same  as 
those  of  1880.  The  growing  valuation,  however,  permitted  a 
lower  tax  rate  —  $13.90,  and  a  reduction  of  $1,744,000  was  made 
in  the  net  debt. 

The  policy  of  retrenchment  pursued  during  this  period  prob- 
ably went  too  far  in  view  of  the  high  standard  demanded  by  the 
citizens  of  Boston.  In  his  farewell  address  of  1881  the  president 
of  the  common  council  stated  the  situation  clearly.  "  We  plan 
and  provide  for  the  present  only.  Our  policy  leads  to  temporary 
expedients  and  makeshifts."  Moreover,  in  his  opinion,  the 
citizens  of  Boston  demanded  the  best,  a  circumstance  involving  a 
"  cost  of  government  relatively  larger  than  that  of  other  cities 
where  less  is  wanted."  ^ 

In  1882  came  another  rise  in  expenditures,  placing  them  on  a 
level  maintained  throughout  the  period.  A  large  part  of  the 
advance  was  caused  by  expenditures  for  the  park  system.  The 
tax  rate  was  placed  at  $15.10,  but  this  was  insufl&cient  to  meet  the 
increase  in  expenditures,  an  addition  of  $597,000  being  made  to 
the  debt. 

In  1883  a  slight  increase  in  expenditures  was  accompanied  by  a 
decline  in  the  tax  rate  to  $14.50,  and  $1,486,000  was  added  to  the 
debt.  Retrenchment  was  still  the  main  motive  of  the  city 
government,  despite  the  revival  in  business.  In  his  inaugural  of 
this  year  Mayor  Albert  Palmer  spoke  of  economy  as  "  the  imperial 
word  that  dominates  the  hour."  ^ 

It  would  seem  from  the  record  tax  rate  of  $17  imposed  in  1884 
that  the  city  council  was  bent  not  only  on  meeting  all  expendi- 
tures from  taxation  but  also  on  reducing  the  debt.     A  reduction 

*  City  Documents,  no.  167  (1881),  pp.  6,  7. 

*  Mayor's  Inaugural  (1883),  p.  33. 


1874-86]      THE  BEGINNING  OF  THE  PARK  SYSTEM  229 

of  $1,748,000  was  made  in  the  net  debt  as  a  result  of  this  vigorous 
policy.  Further  reduction  was  made  impossible  by  the  law  of 
1885  which  limited  the  tax  rate. 

The  city  council  of  1885  found  that  it  could  not  proceed  without 
first  cutting  down  expenditures.  The  $9  limit  did  not  even  per- 
mit the  scale  of  activity  maintained  in  a  time  of  retrenchment. 
Borrowing  offered  but  little  relief  on  account  of  the  severity  of  the 
debt  limitation.  The  city  government  cut  down  expenditures  as 
far  as  it  could  and  also  made  an  addition  of  $116,000  to  the  net 
debt.     The  tax  rate  was  fixed  at  $12.80. 

In  1886  the  rate  was  $12.70,  requiring  the  addition  of  $1,775,- 
000  to  the  net  debt  of  the  city.  On  the  first  of  January,  1887, 
when  the  2  per  cent  limit  went  into  operation,  Boston  exceeded  it 
by  $2,327,000.^ 

^  Mayor's  Inaugural  (1887),  p.  23. 


CHAPTER  VI 

THE  METROPOLITAN  DISTRICTS:  THE  SUBWAYS. 

1887-1908 

Government 

Although  the  charter  of  1885  established  a  form  of  government 
much  superior  to  the  old  committee  rule,  it  failed  to  accomplish 
much  that  its  framers  had  expected.  This  partial  failure  was 
due  to  weaknesses  in  the  act  itself  and  also  to  circumstances 
outside  of  it. 

The  requirement  that  the  mayor's  appointees  should  be  con- 
firmed by  the  board  of  aldermen  was  perhaps  the  most  apparent 
weakness  in  the  charter.  As  early  as  1888  Mayor  O'Brien  urged 
that  the  mayor  be  given  full  power.  "  If  he  does  not  do  his  duty 
turn  him  out,"  he  said.^  Even  though  the  board  of  aldermen 
should  use  the  power  of  confirmation  most  conscientiously,  the 
mayor's  opportunity  to  secure  executive  unity  was  much  les- 
sened. But,  when  this  power  was  used  as  a  weapon  over  the 
heads  of  departments  in  the  furtherance  of  selfish  schemes,  the 
offices  were  more  likely  to  be  filled  by  obedient  henchmen  than  by 
capable  officials. 

A  second  weakness  in  the  charter,  also  working  against  execu- 
tive unity,  was  the  failure  of  the  act  to  name  any  penalty  for 
interference  on  the  part  of  the  city  council  or  any  of  its  members 
with  the  executive  branch.  The  members  were  explicitly  for- 
bidden to  take  part  directly  or  indirectly  "  in  the  employment  of 
labor,  the  making  of  contracts,  the  purchase  of  materials  or  sup- 
plies, the  construction,  alteration  or  repair  of  any  public  works, 
buildings  or  other  property,  or  the  care,  custody  and  manage- 
ment of  the  same,  or  in  the  conduct  of  any  of  the  executive  or 
administrative  business  of  the  city."  ^ 

1  Mayor's  Inaugural  (1888),  p.  27. 
^  Acts,  1885,  ch.  266,  sec.  12. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  23 1 

The  extent  to  which  this  provision  was  violated  can  best  be 
shown  by  a  quotation  from  the  report  of  the  finance  commission 
of  1907.  "  The  city  council,  being  dominated  by  the  spoilsmen, 
has  never  been  willing  to  accept  the  separation  of  functions 
intended  by  the  charter  amendments  of  1885,  and  has  tried  by 
resolutions,  orders,  ordinances  and  every  other  means  within  its 
power  to  negative  the  law.  The  ordinances  of  the  city  are  in 
many  cases  inconsistent  with  the  statutes,  and  therefore  illegal; 
and  a  large  part  of  the  orders,  resolutions  and  debates  of  the  city 
council  are  devoted  to  the  letting  of  contracts,  the  hiring  of  labor 
and  other  matters  with  which  the  members  are  by  law  prohibited 
from  interfering  .  .  .  Many  members  spend  their  time  in  violat- 
ing the  charter  by  besieging  the  heads  of  departments  to  employ 
men,  raise  salaries,  give  out  contracts,  and  order  goods  for  the 
benefit  of  their  pohtical  supporters  and  constituents.  If  persistent 
entreaties  are  insufficient  to  cause  the  heads  of  departments  to 
swerve  from  their  duty,  recourse  is  often  had  to  scurrilous  attacks 
on  the  floor  of  the  city  council  which  are  printed  in  the  daily 
papers  and  perp>etuated  in  the  official  publications  of  the  city."  ^ 

A  third  defect  was  the  lack  of  a  proper  check  on  the  appoint- 
ments of  the  mayor.  There  was  no  provision  which  prevented  the 
selection  of  unsuitable  men  by  an  incapable  or  unscrupulous 
mayor. 

But  the  failure  of  the  charter  of  1885  to  give  Boston  an  efficient 
administration  was  due  even  more  to  conditions  outside  the 
charter.  The  above  quotation  from  the  report  of  the  commission 
reveals  the  existence  in  Boston  of  that  class  of  unprincipled  men, 
who  enter  municipal  politics  for  what  there  is  in  it.  Just  when 
these  parasites  began  to  make  their  way  into  the  government  of 
Boston,  it  is  hard  to  say,  but  it  was  probably  during  the  seven- 
ties, certainly  not  before  the  Civil  War.  This  period,  however, 
saw  the  development  of  corruption  to  such  a  point  that  reform 
could  not  be  hoped  for  in  a  single  year.  This  evil,  confronting 
the  framers  of  a  new  charter,  was  one  that  might  be  somewhat 
lessened  by  a  better  form  of  government,  but  could  only  be 
removed  by  the  continued  watchfulness  of  the  voters. 

'  Finance  Commission,  ii,  p.  197. 


232  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

The  task  of  framing  a  charter  that  would  make  the  attaimnent 
of  good  govermnent  more  certain  was  admirably  performed  by 
the  finance  commission  of  1907,  This  commission,  created  by 
the  city  council  under  orders  approved  January  29,  and  March  7, 
1907,  was  instructed  to  "  examine  into  all  matters  pertaining  to 
the  finances  of  the  City."  It  was  to  consist  of  seven  citizens  of 
Boston  recommended  to  the  mayor  for  appointment  by  organiza- 
tions representing  various  business  or  other  interests  in  the  city.^ 
The  names  of  the  seven  members  of  the  commission  who  served, 
without  pay,  during  the  next  year  and  a  half  are  Nathan  Mat- 
thews, chairman,  Randall  G.  Morris,  George  U.  Crocker,  George 
A.  O.  Ernst,  John  F.  Kennedy,  John  F.  Moors  and  John  A. 
Sullivan. 

The  rather  doubtful  powers,  conferred  by  the  city  council  upon 
the  commission,  were  much  increased  by  chapter  481  of  1907, 
which  invested  it  "  with  authority  to  summon  witnesses  and 
enforce  their  attendance,  to  order  the  production  of  books, 
papers,  agreements  and  documents,  and  to  administer  oaths." 
Chapter  562  of  1908  made  the  powers  of  the  commission  more 
definite,  and  ordered  it  to  report  its  findings  and  recommendations 
to  the  General  Court  as  a  basis  for  legislation. 

The  investigation  conducted  by  this  commission  is  unexcelled 
in  breadth  and  thoroughness  in  the  field  of  American  municipal 
finance.  A  careful  study  of  conditions  proved  beyond  doubt  the 
existence  of  inefiiciency  and  corruption.  The  commission  did 
not  stop  here,  but  with  great  care  framed  a  charter,  since  enacted 
in  part,  which  did  much  to  improve  the  government  of  Boston. 

The  charter  proposed  by  the  commission  may  be  divided  into 
two  parts,  one  dealing  with  administrative  features,  the  other 
with  political.2  The  administrative  provisions  aimed,  first  of  all, 
to  secure  the  virtual  separation  of  the  executive  and  legislative 
branches.  The  power  of  confirming  the  mayor's  appointments 
was  taken  from  the  board  of  aldermen.  The  old  provision  against 
interference  with  executive  business  was  made  more  effective  by 
imposing  as  a  penalty  for  its  infraction  a  fine  of  not  more  than 
$1,000,  or  imprisonment  for  not  more  than  one  year  or  both. 

*  Finance  Commission,  i,  p.  9.  *  Ibid.,  ii,  pp.  243-277. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  233 

The  hand  of  an  unfit  mayor  was  stayed  by  requiring  that  all 
heads  of  departments  must  be  certified  by  the  civil  service 
commission. 

The  finance  commission  also  sought  to  make  possible  a  more 
economical  disposition  of  the  city's  fund  in  the  annual  budget. 
It  proposed  that  all  appropriations  to  be  met  from  other  sources 
than  loans  must  originate  with  the  mayor.  The  city  council 
might  reduce  or  omit  items,  but  could  not,  as  formerly,  increase 
any  item  or  add  new  ones.  The  mayor  was  given  an  absolute 
veto  power  over  all  acts  of  the  city  council.  He  was  to  have  the 
power  of  vetoing  not  only,  as  formerly,  any  item  in  a  bill  requir- 
ing the  expenditure  of  money  but  also  any  part  of  an  item. 
With  the  heads  of  the  departments  independent  of  the  city  coun- 
cil and  the  mayor  in  control  of  appropriations,  the  passage  of  a 
more  economical,  well-balanced  budget  was  assured. 

Another  extremely  valuable  feature  of  the  administrative 
part  was  the  provision  for  the  appointment  of  a  permanent 
finance  commission,  endowed  with  all  the  powers  of  the  old 
commission.  This  body,  appointed  by  the  governor  and  inde- 
pendent of  the  municipal  government,  would  serve  as  a  constant 
check  upon  waste  and  corruption. 

The  political  features  of  the  proposed  charter  aimed  primarily 
to  secure  better  men  in  the  elective  ofiices.  The  commission 
believed  that  the  bi-cameral  organization  of  the  city  council 
caused  a  diffusion  of  responsibility,  and  was  too  cumbersome. 
Its  recommendation  of  a  single  chamber  was  in  keeping  with 
the  practice  of  most  large  cities  in  this  country.  The  commission 
proposed,  moreover,  that  this  council  should  consist  of  only  nine 
members,  to  be  elected  at  large  for  a  three-year  term,  only  three 
being  elected  each  year.  Such  a  scheme  would  assure  a  careful 
consideration  of  candidates  by  the  entire  city.  It  would  be 
much  harder  to  elect  corrupt  men  than  when  control  of  a  single 
ward  was  all  that  was  necessary.  The  commission  also  recom- 
mended that  the  term  of  the  mayor  be  extended  from  two  to  four 
years.  He  might  be  recalled  after  two  years  by  not  less  than  a 
majority  of  all  the  voters.  The  commission  expected  that  by 
this  system  "  the  evils  and  expense  of  the  usual  method  of  recall 


234  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

will  be  avoided,  that  suflScient  time  wUl  be  allowed  the  voters  to 
judge  fairly  whether  the  mayor  is  able  and  honest  or  the  reverse, 
that  the  danger  of  an  unrestricted  four-year  term  in  the  case  of  a 
bad  mayor  will  be  obviated,  and  that  the  benefits  of  a  long  term 
in  the  case  of  a  good  mayor  will  be  secured."  ^  The  commission 
proposed  that  nominations  for  elective  offices  be  made  on  the 
petition  of  no  less  than  five  thousand  voters,  and  that  no  party 
designations  should  appear  on  the  ballot. 

Chapter  486  was  straightway  passed  by  the  legislature  of  1909, 
incorporating  practically  all  the  administrative  features  of  the 
plan,  such  as  a  permanent  finance  commission,  the  provisions 
establishing  complete  independence  of  the  executive  branch, 
subject  only  to  the  salutary  control  of  the  civil  service  com- 
mission, and  the  measures  making  for  a  more  economical 
budget.  The  enactment  of  the  political  features  of  the  charter 
was,  however,  made  dependent  upon  the  acceptance  by  the 
voters  of  Boston  at  the  state  election  November  2,  1909  of  one 
of  two  alternate  plans. 

Plan  No.  I  provided  for  a  single  legislative  council,  consisting 
of  one  member  from  each  ward  elected  for  two  years  and  nine 
members  at  large  elected  for  three  years.  The  term  of  the  mayor 
was  left  at  two  years  and  no  change  was  made  in  the  existing 
methods  of  nomination  and  election.  The  alternative,  Plan 
No.  2,  embodied  the  proposals  of  the  finance  commission,  and 
was  adopted  by  the  voters. 

Expenditures 

Expenditures  increased  from  $14,476,863  in  1886  to  $27,110,- 
786  in  1897  and  $30,424,804  in  1908.  By  1897  the  per  capita 
expenditure  had  risen  from  $36.00  to  $52.00;  the  figure  for  1908 
was  $47.00.2  This  period  was  on  the  whole  one  of  increase,  as 
the  preceding  was  essentially  one  of  retrenchment.  Expenditures 
increased  annually  without  a  single  exception  from  1886  to  1897. 
The  years  1898  to  1900  constitute  a  period  of  rest,  the  expendi- 
tures falling  below  those  of  1897.     The  years  1901  to  1905  make 

*  Finance  Commission,  ii,  p.  248. 

*  Population  in  1886  estimated  at  400,000;  1897,  520,000;   1908,  650,000. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  235 

up  a  second  period  of  increase.  The  most  rapid  rise  in  expendi- 
tures came  from  1894  to  1897.  This  was  the  only  time  in  the 
history  of  the  city  that  retrenchment  in  municipal  expenditures 
had  not  accompanied  commercial  depression. 

The  apparent  break  in  189 1  records  a  change  In  the  commence- 
ment of  the  fiscal  year  from  May  first  to  February  first.  This 
was  done  to  bring  the  fiscal  year  more  into  conformity  with  the 
municipal  year  which  began  the  first  Monday  in  January.  As 
early  as  1863  the  change  had  been  recommended  by  Mayor 
Lincoln.  "  A  new  administration,"  he  said,  "  often  comes  into 
power  with  but  a  small  balance  of  appropriations  unexpended, 
and  are  often  forced  into  the  necessity  of  making  new  loans  to 
carry  out  a  project  which  they  had  no  responsibility  in  inaugurat- 
ing." ^  Complete  conformity  between  fiscal  and  municipal  years 
was  secured  under  the  charter  of  1909  which  made  them  both 
begin  on  the  first  Monday  in  February. 

In  the  first  half  of  the  period  which  ends  with  1897  expenditures 
increased  $12,633,923  or  87  per  cent;  in  the  second  they  advanced 
only  $3,314,018  or  12  per  cent.  The  branches  which  contributed 
most  to  the  increase  ending  in  1897  were  streets  which  advanced 
over  $5,000,000;  schools,  $1,700,000;  public  grounds,  $900,000; 
and  an  entirely  new  branch,  rapid  transit  which  demanded 
$1,600,000  in  1897.  The  increase  in  the  second  half  was  largely 
due  to  an  advance  of  $1,300,000  in  the  appropriation  for  schools 
and  to  a  similar  increase  in  that  for  rapid  transit. 

The  investigations  of  the  finance  commission  of  1907  made  it 
very  clear  that  one  of  the  causes  of  the  high  per  capita  expendi- 
ture was  the  loss  incident  to  an  inefficient  or  even  corrupt  execu- 
tive department.  The  chief  sources  of  municipal  waste  were  the 
maintenance  of  inefficient  and  superfluous  labor,  and  the  be- 
stowal of  contracts  at  excessive  figures  to  friends  of  the  admin- 
istration. In  1894  Mayor  Matthews  stated  that  "  From  the 
earliest  times  a  larger  proportion  of  the  public  work  has  been 
done  by  day  labor  than  in  the  other  large  cities  of  the  country,"  * 
After  that  year  the  practice  of  employing  city  labor  for  work 

*  Mayors'  Inaugurals,  ii,  p.  279  (1863). 

*  City  Documents,  no.  220  (1894),  p.  121. 


236  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

formerly  done  by  contract  increased.^  Under  eflScient  depart- 
ment heads  certain  branches  of  work  could  be  done  as  economi- 
cally by  city  laborers  as  by  contract,  but  with  the  executive 
offices  filled  with  pohtical  appointees  the  opportunity  for  enor- 
mous waste  was  given.  With  its  large  force  of  employees  Boston 
was  thus  especially  open  to  waste. 

The  commission  pointed  out  that,  whereas  the  population  had 
increased  but  22.7  per  cent  from  1895  to  1907,  the  total  number  of 
city  employees  had  increased  59  per  cent.^  It  believed  that  an 
increase  of  25  per  cent  would  have  been  ample.  The  reports  of 
experts  employed  by  the  commission  bring  out  the  fact  "  that 
the  efficiency  of  the  labor  employed  directly  by  the  city  had 
steadily  decreased  until  in  1907  it  reached  a  point  where  the 
amount  of  work  done  for  the  city  per  man  per  day  was  only  half 
as  much  as  it  had  been  prior  to  1895."  '  It  was  found  that "  The 
highest  average  number  of  bricks  laid  per  mason  per  hour,  for  an 
entire  job  done  by  the  Sewer  Department,  was  78,  whereas  the 
lowest  average  upon  the  Metropolitan  work  was  165  and  the 
highest  384."  * 

The  loss  from  improvident  contracts  was  also  great.  The 
charter  of  1885  and  chapter  418  of  1890  insured  under  honest 
officials  the  interests  of  the  city.  These  statutes  required  that 
the  heads  of  departments  must  invite  public  bids  on  any  pur- 
chase or  work  involving  $2,000  or  more,  unless  the  mayor  gave 
his  written  permission  to  dispense  with  pubUc  competition.  The 
mayor's  permission  was  more  and  more  easy  to  secure  after  1895. 
The  percentage  of  contracts  exceeding  $2,000  awarded  without 
advertisement  rose  from  19  in  1895  to  52  in  1907.  The  per- 
centage for  the  rapid  transit  commission  for  contracts  over 
$1,000  from  1894  to  1907  was  18;  for  the  metropolitan  water 
board  from  1895  to  1908  for  contracts  involving  over  $500  it 
was  10;  and  for  the  metropolitan  sewerage  board  from  1 901  to 
1908  for  contracts  over  $500  it  was  only  6?.^ 

*  Mayor's  Inaugural  (1899),  p.  151. 

*  Finance  Commission,  ii,  p.  201. 
»  Ibid. 

*  Ibid.,  i,  p.  267,  *  Ibid.,  i,  pp.  481,  482. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  237 

The  reports  of  the  commission  give  many  specific  instances  of 
loss  through  the  granting  of  contracts  to  political  supporters,  to 
firms  in  which  members  of  the  city  coimcil  were  interested,  and 
to  men  who  would  apparently  share  their  excessive  profits  with 
those  in  power.  Evasion  of  the  law  was  made  much  more  diffi- 
cult by  the  incorporation  in  the  new  charter  of  the  commission's 
recommendation.  The  maximum  for  contracts  which  might  be 
awarded  without  advertisement  was  reduced  to  $1,000.  The 
mayor  could  dispense  with  public  advertisement  only  in  case  the 
department  head  concerned  furnished  him  with  a  signed  state- 
ment giving  in  detail  the  reasons  for  not  inviting  bids  by 
advertisement.^ 

The  annual  loss  during  the  last  few  years  of  the  period  from  in- 
efficiency and  corruption  was  at  least  two  or  three  millions  of 
dollars.  Experts  employed  by  the  commission  gave  $1,900,000 
as  the  loss  for  1906  and  1907  in  five  departments  alone  —  the 
street  cleaning  and  watering,  sanitary,  sewer,  water  and  paving 
departments. 

General  Government.  Expenditures  for  general  government 
increased  from  $633,459  in  1886  to  $1,721,369  in  1908.  In  the 
period  1903  to  1906  they  constituted  5.4  per  cent  of  the  total 
expenditures  of  the  city,  a  per  capita  figure  of  $2.67.  As  in 
former  periods,  salaries  demanded  the  larger  part  of  the  appro- 
priation for  general  government.  The  great  increase  in  this  item 
was  almost  wholly  due  to  the  creation  of  new  departments  and 
the  enlargement  of  old  ones.  The  increase  in  individual  salaries 
accounts  for  only  a  small  part  of  the  advance. 

It  will  be  recalled  that  in  the  years  following  the  War  individual 
salaries  rose  very  rapidly  and  then  remained  practically  station- 
ary in  the  period  of  retrenchment  after  1873.  The  pay  of  certain 
selected  officials  was  shown  during  these  years.  In  the  table 
given  below  the  salaries  of  these  same  officials  have  been  brought 
down  to  1908,  only  those  years  being  given  in  which  changes 
occurred. 

»  Acts,  1909,  ch.  486,  sec.  30. 


238  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

1886  1890  1901  1902 

Mayor $10,000  $10,000  $10,000  $10,000 

Treasurer 6,000  6,000  6,000  6,000 

Auditor S,ooo  S>ooo  5,000  6,000 

City  Clerk 4,000  S,ooo  5,000  5,000 

Assessors   3,000  3,000  4,000  4,000 

The  fall  in  general  prices  which  continued  from  1873  ^^  ^^9^  did 
not  afifect  salaries  except  during  the  first  few  years.  Not  even 
during  the  depression  of  the  nineties  did  a  reduction  take  place. 
The  pay  of  the  day  laborers  showed  no  change  from  1883  to 
July  I,  1907/  when  it  was  raised  from  $2.00  to  $2.25.  Mayor 
Fitzgerald  urged  the  advance  on  the  ground  that  the  cost  of  living 
had  risen.2  The  acceptance  of  the  eight-hour  law  in  1900  was 
equivalent  to  an  increase  in  pay,  the  hours  of  labor  being  reduced 
from  fifty  to  forty-four.^  This  change  caused  an  increase  in  the 
expenditures  of  the  street  department  alone  of  $168,000.* 

The  salaries  were  in  many  cases  excessive.  This  was  true  in  a 
smaU  degree  of  those  paid  the  heads  of  departments  and  in  a 
greater  degree  of  the  remuneration  of  minor  oflScials  and  clerks. 
The  finance  commission  of  1895  found  that  "  the  salaries  of  the 
minor  positions,  such  as  inspectors,  clerks,  etc.,  are  generally 
higher  than  those  paid  for  similar  positions  in  general  business."^ 
It  gave  a  similar  opinion  of  the  wages  paid  day  laborers.  The 
commission  of  1907,  after  a  very  careful  investigation,  gave  the 
"  excessive  number  of  employees  in  every  grade  of  the  public 
service,  and  the  excessive  salaries  paid  to  aU  classes  of  em- 
ployees "  as  two  of  the  chief  sources  of  loss  to  the  city.^  These 
evils,  in  the  opinion  of  the  commission,  went  back  thirty  years, 
but  only  became  of  very  great  importance  since  1895.^ 

The  commission  found  that  the  salaries  paid  by  the  city  were 
much  in  excess  of  those  given  for  similar  work  in  Boston  by  the 
state  and  federal  governments  and  much  greater  than  those  paid 

*  Finance  Commission,  i,  p.  266. 

*  Mayor's  Inaugural  (1907),  p.  39. 
'  Acts,  1899,  ch.  344. 

*  Mayor's  Inaugural  (1901),  p.  119. 

'  City  Documents,  no.  142  (1895),  p.  26. 
'  Finance  Commission,  i,  p.  207. 
^  Ibid.,  p.  340. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  239 

by  private  employers  of  labor.  ^  The  following  comparisons, 
based  on  figures  for  1907,  confirm  this  statement!  Exclusive  of 
heads  of  departments,  deputies,  secretaries,  and  the  like,  33  per 
cent  of  all  the  salaries  of  $1,000  or  over  paid  by  the  state  were  in 
excess  of  $1,500,  whereas  53  per  cent  of  those  of  $1,000  or  over 
paid  by  the  city  were  above  $1,500.  The  state  paid  no  salaries 
above  $2,700;  fourteen  of  the  employees  of  the  city  or  5  per  cent 
of  those  receiving  $1,000  or  over  were  paid  more  than  that 
amount.2  The  commission  recommended  a  number  of  specific 
reductions,  a  few  of  which  were  put  into  effect. 

But  a  source  of  loss  more  important  than  that  of  excessive 
salaries  was  the  unwarranted  increase  in  the  number  of  city 
employees.  The  following  table  shows  the  general  course  of 
expenditures  during  the  period  in  four  departments  which  come 
under  expenditure  for  general  government  —  assessors',  auditor's 
treasurer's  and  collector's.  The  figures  are  in  thousands  of 
dollars. 


Year 

Assessors' 

Auditor's 

Treasurer's 

Collector's 

1887 

no 

23 

35 

58 

189s 

138 

29 

40 

92 

1900 

163 

43 

45 

"3 

1906 

186 

41 

48 

134 

1907 

190 

41 

50 

159 

1908 

175 

40 

49 

124 

The  commission  found  the  expenditures  of  all  these  depart- 
ments excessive,  especially  the  assessors'  and  collector's.  After 
1896  the  office  of  collector  was  a  political  one.  The  commission 
estimated  that  from  1895  ^o  19^7  the  work  of  the  department 
increased  but  25  per  cent.*  The  expenditures  during  the  same 
period  advanced  73  per  cent.  The  increase  of  $25,000  in  1907 
measured,  according  to  the  commission,  the  cost  to  the  city  in  a 
single  department  of  the  extinguishment  of  f>olitical  debts.  The 
expenditures  of  these  four  departments  were  reduced  by  the 
administration  of  1908  in  compliance  with  the  demands  of  the 
finance  commission. 

•  Finance  Commission,  ii,  p.  201. 
»  Ibid.,  i,  pp.  338-340. 
»  Ibid.,  i,  p.  57. 


240  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

During  this  period  the  practice  of  remunerating  the  members 
of  the  city  council  was  introduced.  Under  authority  of  chapter 
286  of  1888  a  salary  of  $1,500  was  paid  the  aldermen.  After  the 
enactment  of  chapter  410  of  1896  the  members  of  the  common 
council  received  $300. 

During  the  greater  part  of  the  period  the  question  of  building 
a  new  city  hall  received  much  attention.  In  1874,  only  a  decade 
after  the  completion  of  the  present  city  hall,  the  growth  of  public 
business  required  the  housing  of  some  of  the  departments  in 
rented  offices.  By  1885  the  amount  annually  expended  in  this 
way  was  $14,000.  In  1892  its  rise  from  $22,000  to  $32,000  caused 
Mayor  Matthews  to  make  a  careful  study  of  the  situation.^  He 
concluded,  as  did  a  special  committee  of  the  board  of  aldermen, 
that  a  new  city  hall  was  much  needed.  The  Mayor  was  in  favor 
of  a  site  on  Beacon  Hill.^  The  project  was  never  undertaken,  so 
great  were  the  demands  upon  the  city  treasury.  In  1896  altera- 
tions in  the  top  of  the  city  hall  added  about  10,000  square  feet  of 
floor  space.' 

During  the  summer  of  1908  the  finance  commission  referred  the 
question  of  a  new  city  hall  to  a  committee  of  experts.  Their 
report  favored  a  new  structure  on  account  of  the  loss  in  efficiency 
due  to  the  scattering  of  departments,  and  because  of  the  waste  in 
hiring  offices,  when  the  city  possessed  available  land.  They 
strongly  recommended  a  site  in  the  same  section,  believing  that 
the  removal  of  the  municipal  offices  to  a  location  remote  from  the 
business  center  would  result  in  considerable  loss  in  efficiency.* 
The  erection  of  the  new  city  hall  in  the  Public  Garden  had  been 
favored  by  many,  especially  by  Mayor  Fitzgerald.^ 

It  will  be  noticed  that  "  other "  expenditures  for  general 
government  rose  in  1897  to  a  much  higher  level.*  This  increase 
is  explained  in  great  measure  by  the  establishment  of  a  munici- 
pal printing  plant.  The  plant,  purchased  at  an  exorbitant  price, 
had  to  be  practically  cast  aside  in  four  years.     The  employees, 

*  Auditor's  Report  (1892),  p.  209.  *  City  Documents,  no.  152  (1893). 

*  Mayor's  Inaugural  (1897),  p.  66. 

*  Finance  Commission,  ii,  pp.  105-122. 
'  Mayor's  Inaugural  (1906),  p.  44. 

'  See  Appendix,  p.  352. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  24 1 

with  the  exception  of  the  clerical  force,  were  beyond  the  control 
of  the  civil  service  law,  and  received  their  positions  as  rewards 
for  political  service.  In  spite  of  the  exorbitant  prices  charged  its 
customers,  the  various  city  departments,  the  plant  always 
showed  a  large  loss.  In  1902  an  expert  reported  that  the  loss  to 
that  time  had  been  $40,000.  The  experts  of  the  finance  com- 
mission estimated  that  for  1907  it  was  $18,000.^ 

In  1908,  however,  Mayor  Hibbard  succeeded  in  obtaining 
large  economies  in  the  department.  The  following  table  gives 
the  operating  expenses  and  gross  revenues  from  February  ist  to 
September  30th  in  the  years  1905  to  1908.'^  During  the  eight 
months  of  1908  the  department  was  on  a  business  basis  under  a 
competent  head.     The  figures  are  in  thousands  of  dollars. 

1905         1906         1907         190S 

Total  operating  expenses no  122  120  75 

Gross  revenue loi  115  no  109 

Deficit 8  6  10 

Surplus . .  . .  33 

This  remarkable  result  in  1908  was  accomplished  in  spite  of 
large  reductions  in  prices.  The  figures  show  what  is  possible 
under  an  administration  comparatively  free  from  political 
pressure.  In  his  inaugural  of  1909  Mayor  Hibbard  remarked 
that  these  economies  had  "  incidentally  demonstrated  that 
municipal  ownership  is  a  matter  of  the  individual  and  not  the 
principle." ' 

Police.  Expenditures  for  police  increased  from  $1,147,868  in 
1886  to  $2,060,190  in  1908.  The  relative  importance  of  this 
branch  declined,  however,  from  7.9  per  cent  in  the  period  1883  to 
1886  to  6.6  per  cent  in  the  years  1903  to  1906.  Meanwhile  the 
per  capita  figure  rose  from  $2. 60  to  $3.25. 

Chapter  291  of  1906  placed  the  control  of  the  department  in 
the  hands  of  a  single  commissioner.  It  also  established  an  inde- 
pendent licensing  board  to  take  over  the  power,  formerly  exer- 
cised by  the  board  of  police,  of  granting  liquor  and  certain  other 
licenses. 

'  Finance  Commission,  ii,  pp.  7-17. 

*  Ibid.,  p.  12.  *  Mayor's  Inaugural  (iQoo),  p.  ?• 


242  TEE  FINANCIAL  HISTORY  OF  BOSTON      [1887-19C58 

The  growth  of  the  police  force  is  seen  in  the  increase  of  the 
expenditure  for  salaries.  In  1887  the  board  of  police  secured  the 
enactment  of  legislation  authorizing  them  to  appoint  a  reserve 
force  of  such  size  as  the  city  council  should  determine.  All 
appointments  to  the  regular  police  force  were  henceforth  to  be 
made  from  this  reserve  body.^  The  city  council  authorized  the 
appointment  of  not  over  one  hundred  members.  A  few  were 
appointed  in  1887.  The  results  of  the  experiment  were  so 
satisfactory  that  the  number  was  increased  to  the  maximum  in 
1888.'^  The  pay  of  these  reserve  ofl&cers  was  fixed  by  the  act  at 
not  over  $2.50  a  day  when  on  duty.  The  annual  expenditure  for 
the  reserve  force  averaged  about  $60,000  until  1904;  then  it  rose 
to  $126,000  in  1908. 

The  act  of  1885  provided  that  the  number  of  the  patrolmen 
should  not  be  increased  beyond  the  maximum  fixed  by  the  city. 
In  1888  this  was  raised  from  649  to  679.  The  actual  force, 
including  the  officers,  patrolmen  and  reserves,  rose  from  785  in 
1886  to  896  in  1888.  From  there  it  declined  to  868  in  1891  when 
the  need  of  a  larger  police  force  compelled  the  exercise  of  the 
power  of  appointment  up  to  the  maximum.  By  1894  the 
number  of  the  force  had  risen  to  923.  The  expenditure  for 
salaries  advanced  but  $135,000  from  1886  to  1894. 

In  1894  the  board  of  police  asked  the  city  government  to 
increase  the  maximum  number  of  patrolmen  from  679  to  1,000, 
informing  them  that  the  increase  was  absolutely  necessary .^ 
Authority  for  this  increase  was  given  the  following  year,  and  by 
1896  183  additional  patrolmen  had  been  appointed,  accounting 
for  the  rise  in  expenditures  for  salaries  from  $1,135,000  in  1894 
to  $1,395,000  in  1896.  The  increase  was  made  up  in  part  by  the 
transfer  to  the  police  department  of  52  policemen  formerly  under 
the  supervision  of  the  park,  market  and  water  departments.* 
This  desirable  consolidation  was  recommended  in  1895  by  Mayor 
Curtis,^  and  secured  by  legislation  the  same  year.^ 

^  Ads,  1887,  ch.  177.  2  House  Documents,  no.  25  (1889),  p.  4. 

'  Mass.  Public  Documents,  no.  49  (1894),  p.  6. 

*  Ibid.,  no.  49  (189s),  p.  5. 

'  Mayor's  Inaugural  (1895),  p.  17. 

'  Acts,  189s,  ch.  449,  sec.  26. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  243 

From  1896  to  1908  the  expenditure  for  salaries  increased  gradu- 
ally. The  greater  part  of  the  advance  took  place  before  1902; 
about  that  time  the  department  reached  its  maximum  member- 
ship. The  rapid  rise  in  the  expenditure  for  salaries  in  1908  was 
largely  due  to  the  appointment  of  about  a  hundred  additional 
men  under  the  provisions  of  chapter  513  of  1907.  This  act 
granted  the  members  of  the  force  relief  from  duty  without  loss  of 
pay  one  day  in  fifteen.^  The  individual  salaries  of  the  patrolmen 
remained  practically  unchanged  throughout  the  entire  period. 
The  salaries  of  some  of  those  of  higher  rank  increased,  however, 
the  pay  of  the  captains  for  example  rising  from  $2,000  to  $2,500. 

The  efl5ciency  of  the  police  department  was  increased  during 
this  period  by  the  installation  of  a  signal  system.  The  success  of 
the  scheme,  which  was  on  trial  in  a  single  section  of  the  city  in 
1886,  led  to  its  extension  to  all  parts  of  Boston  in  the  next  few 
years.'^  The  initial  expenditure  rose  as  high  as  $99,000  in  1888; 
but  the  annual  cost  thereafter  was  about  $60,000. 

The  expenditures  of  the  department  also  increased  on  account 
of  more  liberal  pension  legislation.  By  1908  pension  expendi- 
tures had  risen  to  $131,000,  or  about  6  per  cent  of  the  total 
department  expenditures.  Pensions  were  then  given  not  only  to 
those  incapacitated  in  the  discharge  of  their  duty,  or  to  those 
incapacitated  from  causes  not  connected  with  the  discharge  of 
their  duty  who  had  served  fifteen  consecutive  years,  but  also  to 
those  who  had  reached  the  age  of  sixty-five,  or  who  at  the  age  of 
sixty  had  served  for  twenty-five  consecutive  years.' 

The  relinquishment  of  pyolice  control  to  a  commission  or  com- 
missioner resf>onsible  only  to  the  governor  was  a  source  of  regret 
to  successive  administrations.  Mayor  Matthews  repeatedly 
condemned  the  change.*  In  his  inaugural  of  1896  Mayor 
Quincy  referred  to  the  recent  increase  in  expenditure  as  unwar- 
rantable. He  believed  that  the  city  government  should  secure 
legislation  which  would  restrict  in  some  measure  the  authority  of 

*  Mass.  Public  Documents,  no.  49  (1907),  p.  18. 

*  Mayor's  Inaugural  (1887),  p.  113. 

*  Statutes  Relating  to  the  City  of  Boston,  1908,  p.  236. 

*  City  Documents,  no.  220  (1894),  p.  15. 


244  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

the  board  or  at  least  "  limit  to  some  reasonable  percentage, 
corresponding  with  the  growth  of  the  financial  resources  of  the 
city,  the  right  of  this  board  to  increase  from  year  to  year  its 
requisitions  upon  the  city  treasury."  ^  In  1903  Mayor  CoUins 
spoke  of  the  act  of  1885  as  "  a  violation  of  the  first  principle  of 
home  rule  and  a  needless  and  profitless  wound  to  the  pride  of  the 
first  City  in  the  Commonwealth."  ^  This  remark  points  out  the 
real  cause  of  the  unpopularity  of  the  act.  It  was  one  of  a  large 
number  of  legislative  enactments  which  during  this  period 
brought  the  government  of  Boston  more  and  more  under  the 
control  of  the  State  House.  The  General  Court  was  forced  to 
legislate  for  the  city,  as  Boston  showed  less  and  less  ability  to 
manage  her  own  affairs.  Naturally,  this  gradual  decline  of 
home  rule,  a  distinct  loss  to  the  educational  power  of  self-govern- 
ment, was  resented  by  many. 

As  an  administrative  measure  the  act  of  1885  seems  to  have 
been  successful.  Police  expenditures  increased  in  this  period, 
but  the  population  increased  almost  as  rapidly.  The  rise  in  the 
amount  required  by  the  board  of  police  was  not  great,  an  advance 
of  80  per  cent  from  1886  to  1908.  The  total  expenditures  of  the 
city  increased  in  the  meantime  no  per  cent,  those  for  general 
government,  the  branch  probably  the  most  responsible  to  the 
mayor,  about  170  per  cent,  and  those  of  the  fire  department,  the 
organization  of  which  was  very  much  like  that  of  the  police, 
97  per  cent.  Moreover,  there  was  a  tendency  to  place  upon  the 
police  more  and  more  work,  formerly  looked  upon  as  outside  their 
province,^  such  as  work  at  elections  and  in  the  listing  of  the 
assessable  polls.*  In  view  of  these  considerations,  the  with- 
drawal of  the  police  from  the  control  of  the  city  government  does 
not  seem  to  have  led  to  extravagant  requisitions  by  the  com- 
missioners. 

Fire.  The  expenditures  for  protection  from  fire  increased  from 
$789,000  in  1886  to  $1,552,000  in  1908.  The  greater  part  of  the 
advance  was  made  during  the  first  half  of  the  period,  expenditures 

^  Mayor's  Inaugural  (1896),  p.  23. 

'  Ibid.  (1903),  p.  6. 

'  Mass.  Public  Documents,  no.  49  (1907),  p.  16. 

*  Acts,  1903,  ch.  279. 


1887-1908I  THE  METROPOUTAN  DISTRICTS  245 

reaching  $1,329,602  by  1897.  The  relative  importance  of  this 
branch  of  expenditure  decreased  from  5,7  per  cent  in  the  years 
1883  to  1886  to  4.6  per  cent  in  the  period  1903  to  1906.  The  per 
capita  figure  rose  during  the  same  time  from  $1.90  to  $2.29. 

The  management  of  the  fire  department  continued  until  1895 
in  the  hands  of  the  three  conmiissioners  appointed  by  the  mayor, 
subject  to  confirmation  by  the  board  of  aldermen.  In  1895, 
chapter  449  transferred  the  control  of  the  department  to  a  single 
commissioner.  He  was  to  be  appointed  by  the  mayor  for  a  term 
of  three  years  without  confirmation  by  the  board  of  aldermen. 
The  act  of  1895  greatly  reduced  the  chances  of  legislative  inter- 
ference, and  did  much  to  bring  the  fire  department  to  the  high 
degree  of  eflSciency  which  it  unquestionably  attained  during  this 
period.  In  January,  1906,  the  National  Board  of  Fire  Under- 
writers, after  a  careful  inspection,  commended  highly  the  effec- 
tiveness of  the  department.^  The  investigations  of  the  finance 
commission  reveal,  however,  that  in  1906  and  1907  politics  inter- 
fered with  this  well-organized  department.  Fortunately  the 
corruption  did  not  go  far  enough  to  affect  appreciably  its  effi- 
ciency. 

Individual  salaries  were  raised  a  little  in  1887;  after  that  year 
they  remained  practically  constant.  The  increase  in  salaries 
from  $512,000  in  1886  to  $1,142,000  in  1908  was  largely  due  to 
the  increase  in  the  size  of  the  force.  In  1887  the  department 
numbered  690,  about  300  of  these  being  call  men.  In  1908  it  had 
practically  i  ,000,  only  a  very  few  being  call  men.  The  elimina- 
tion of  the  call  men  was  due  to  the  constant  demand  of  the  com- 
missioners that  Boston  give  up  a  system  suited  only  to  a  large 
town.  In  1890  the  commissioners  wrote  to  the  city  council  that 
"  the  call  element  is  the  standing  weakness  of  the  Department, 
and  as  long  as  it  exists,  an  important  obstacle  will  remain  in  the 
path  of  progress." '  The  city  council  felt,  that  the  condition 
of  the  city's  finances  would  not  warrant  a  sudden  change.  Be- 
tween 1887  and  1897,  however,  the  number  of  the  call  men  was 
reduced  from  300  to  90.  The  total  force  increased  in  the  same 
period  from  690  to  850,  accounting  for  the  rise  in  salaries  from 

*  Finance  Commission,  i,  p.  164.  *  Cily  Documents,  no.  64  (1890),  p.  6. 


246  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

$523,244  to  $872,469.  After  1897  the  growth  in  the  expenditure 
for  salaries  and  for  the  department  as  a  whole  was  more  gradual. 

The  increase  of  the  force  was  also  made  necessary  by  the  intro- 
duction in  1896  of  the  system  of  allowing  each  member  of  the 
department  one  day  in  eight  off  duty.^  In  December,  1905,  this 
liberty  was  increased  to  one  day  in  five.^  This  last  change  added 
approximately  $80,000  to  the  expenditures.' 

Changes  in  the  pension  system  were  made  by  chapters  174  of 
1888  and  347  of  1892.  The  former  extended  the  privileges  to 
members  of  the  call  force  who  had  served  fifteen  consecutive 
years.  The  latter  increased  the  payment  to  those  totally  dis- 
abled in  the  performance  of  their  duty  from  one-half  to  two-thirds 
of  their  salary,  and  to  those  retired  after  fifteen  years  service  from 
not  over  one-third  to  not  over  one-half.  Expenditures  for 
pensions  increased  from  $2,000  in  1887  to  $96,000  in  1908,  con- 
stituting in  the  latter  year  6  per  cent  of  the  total  expenditure  of 
the  department. 

Down  to  1902  a  considerable  amount  was  spent  annually  for 
new  engine  houses.  In  1901  the  commissioner  stated  that  for 
some  years  to  come  the  present  accommodations  would  be  ample 
for  the  needs  of  the  department.  He  believed  that  the  money 
could  be  much  more  wisely  expended  in  improving  the  equip- 
ment.^ In  1896  the  city  appropriated  $15,000  for  the  installa- 
tion of  salt  water  pipes.^  The  system  was  not  carried  far,  the 
merchants  objecting  that  the  use  of  salt  water  would  be  especially 
disastrous  to  their  goods.  Later  the  construction  of  the  Charles 
River  Basin  made  possible  the  use  of  fresh  water  in  unlimited 
amounts,  and  caused  Mayor  Hibbard  to  recommend  the  instal- 
lation of  a  very  comprehensive  system. 

Institutions.  The  expenditure  for  the  institutions  increased 
from  $1,097,542  in  1886  to  $1,949,229  in  1908.  It  declined  in 
relative  importance  from  8.5  per  cent  in  the  years  1883  to  1886 
to  5.8  per  cent  in  the  period  1903  to  1906.     The  per  capita 

*  Mayor^s  Inaugural  (1897),  p.  96. 

*  City  Documents,  no.  16  (1906),  p.  2. 
'  Ibid.,  no.  18  (1907),  p.  2. 

*  Ibid.,  no.  15  (1901),  p.  I. 

'  Mayor's  Inaugural  (1898),  p.  120. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  247 

figure  rose  in  the  meantime  from  $2.80  to  $2.85.  These  figures 
somewhat  underestimate  the  real  increase,  however.  In  1888 
the  appropriation  for  the  house  of  correction  and  in  1897  that  for 
the  house  of  industry  were  transferred  to  the  account  of  the 
County  of  Suffolk.  The  addition  of  $280,000  demanded  by  these 
institutions  in  1908  shows  a  real  expenditure  in  the  last  year  of 
the  period  of  $2,229,000. 

The  amount  expended  by  the  overseers  of  the  poor  increased 
from  $109,000  in  1886  to  $143,000  in  1908.  The  commercial 
depression  of  the  early  nineties  is  reflected  in  the  sudden  advance 
from  $112,000  in  1893  to  $135,000  in  1894.  Expenditures  were 
maintained  at  this  point  until  1899.  Early  in  that  year  the 
overseers  noted  a  falling  off  in  the  number  of  applicants,  a  cir- 
cumstance which  they  attributed  to  the  return  of  better  times.^ 

During  the  hard  times  many  attempts  were  made  to  induce  the 
city  to  make  special  appropriations  for  the  relief  of  the  poor, 
either  through  the  direct  distribution  of  money  or  by  the  employ- 
ment of  those  out  of  work.  Inasmuch  as  the  statutes  forbade 
the  spending  of  public  money  for  this  purpose  except  through  the 
overseers,^  the  city  govenmient  refused  to  accede  to  requests, 
which  at  times  rose  to  threats  of  personal  violence.'  In  his 
inaugural  of  1894  Mayor  Matthews  appealed  to  the  benevolence 
of  private  persons,  and  also  encouraged  the  heads  of  departments 
in  their  policy  of  giving  work  wherever  it  could  be  done  without 
loss  to  the  city.  Much  aid  was  also  given  by  a  relief  committee, 
composed  partly  of  officials  and  partly  of  public  spirited  citizens. 
This  committee  paid  from  private  contributions  the  extra  cost  of 
carrying  on  street,  park  and  sewer  work  during  the  winter 
months.*  The  coal  famine  in  the  winter  of  1902-3  caused  extra 
expenditure  for  the  overseers.  They  were  obliged  to  buy  in  bulk 
instead  of  in  small  lots  from  the  local  coal  dealers  and  also  to 
deliver  the  fuel  themselves.* 

*  Mayor's  Inaugural  (1901),  p.  84. 

'  Ch.  374  of  1874  permitted  the  city  council  to  appropriate  annually  a  very 
small  amount,  however,  for  temporary  aid  to  the  poor. 

*  City  Documents,  no.  220  (1894),  p.  105. 

*  Mayor's  Inaugural  (1894),  pp.  20-22. 

*  City  Documents,  no.  27  (1903),  pp.  i,  8. 


248  THE  FINANCIAL  HISTORY  OF  BOSTON      (1887-1908 

The  slow  growth  of  the  expenditures  made  by  the  overseers 
indicates  economical  management.  The  last  of  the  period  they 
were  requiring  work  from  all  able-bodied  men.^  The  trust  funds 
of  the  overseers  amounted  at  the  end  of  the  period  to  over 
$800,000.2 

Until  1897  the  correctional  institutions,  the  almshouses,  and  the 
insane  hospital  were  under  the  same  management.  In  1888  the 
joint  standing  committee  on  public  institutions  reported  that  the 
method  of  purchasing  supplies  had  been  wasteful.  They  were  of 
the  opinion  that  better  management  could  be  obtained  by  trans- 
ferring the  control  to  three  paid  directors.'  Authority  for  this 
change  was  secured  by  chapter  245  of  1889  which  gave  the  mayor 
power  to  appoint,  subject  to  the  confirmation  of  the  board  of 
aldermen,  three  men  to  serve  for  three  years  as  commissioners  of 
public  institutions.  In  1895  the  whole  department  was  placed 
under  the  control  of  a  single  commissioner.^  This  gradual  change 
from  a  board  of  twelve  to  a  single  head  was  typical  of  the  move- 
ment going  on  in  many  branches  of  municipal  service.  It 
showed  the  increasing  confidence  of  the  voters  in  the  concentra- 
tion of  executive  responsibility. 

The  act  of  1895  was  soon  superseded  by  chapters  395  and  451 
of  1897.  Separate  departments  were  established  for  the  care  of 
children,  paupers,  the  insane,  and  criminals.  The  criminals 
remained  in  charge  of  a  single  paid  commissioner,  known  as  the 
penal  institutions  commissioner.  He  was  appointed  by  the 
mayor,  without  confirmation  by  the  board  of  aldermen,  for  a  term 
of  three  years.  The  other  three  classes  were  each  placed  in  charge 
of  a  board  of  seven  trustees,  appointed  by  the  mayor,  without 
confirmation  by  the  board  of  aldermen,  to  serve  without  pay  for 
five  years.  These  changes  had  been  recommended  very  earnestly 
by  Mayor  Quincy  in  his  inaugurals  of  1896  and  1897.  The  suc- 
cess of  unpaid  boards  in  the  management  of  the  state  institutions 
led  him  to  favor  their  adoption  in  certain  municipal  departments. 
He  believed,  moreover,  that  the  movement  for  a  more  scientific 
classification  would  be  furthered  by  the  establishment  of  separate 

^  City  Documents  no.  27  (1905),  p.  3.  '  Ihid.,  no.  79  (1888). 

*  Ibid.,  no.  28  (1907),  p.  14.  *  Acts,  1895,  ch.  449,  sec.  14. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  249 

departments.^  The  continuity  of  the  figures  for  the  various 
institutions  was  broken  by  this  change  of  1897.  Since  then  the 
expenditures  have  been  classified  by  departments. 

The  story  of  the  paup>er  institutions  during  this  period  is  one  of 
growth,  in  which  the  attempt  to  attain  a  better  classification  of 
the  various  charges  made  necessary  frequent  changes  in  location 
and  many  additions  to  the  plant.  At  the  beginning  of  the 
period  many  of  the  paupers  were  already  sheltered  in  homes  dis- 
tant from  the  old  house  of  industry  on  Deer  Island.  The  aged 
poor  were  housed  in  the  old  Charlestown  almshouse,  the  female 
paupers  on  Austin  Farm  in  West  Roxbury,  and  the  pauper  chil- 
dren in  the  old  Roxbury  almshouse  on  Marcella  Street.  The 
male  paupers  and  the  juvenile  offenders  still  lived  on  Deer 
Island  in  proximity  to  the  criminal  and  vicious  classes  confined 
in  the  house  of  industry.  Before  the  end  of  1887,  however, 
practically  all  the  male  paupers  had  been  removed  to  Rainsford 
Island.  The  female  paupers  were  transferred  at  the  same  time 
from  West  Roxbury  to  their  new  home  on  Long  Island,  leaving 
Austin  Farm  for  the  insane.  In  1889  the  male  and  female 
paupers  exchanged  places  on  Rainsford  and  Long  Islands.* 

In  1892  the  various  buildings  were  deemed  inadequate,  and 
very  large  appropriations  were  made,  almost  a  million  dollars 
being  spent  in  construction  during  the  next  few  years.  Large 
additions  were  made  to  the  house  of  industry;  new  buildings 
were  erected  on  Long  Island  for  the  paupers;  and  much  was 
expended  for  other  branches.  The  improvements  at  Long 
Island  permitted  in  1894  the  concentration  of  all  the  paupers 
there,  except  the  aged  poor  and  the  children.' 

The  removal  of  the  paupers  from  Rainsford  to  Long  Island 
made  possible  the  transfer  of  the  house  of  reformation  for  boys 
from  Deer  to  Rainsford  Island.*  In  1895  the  city  complied 
with  a  legislative  requirement  by  removing  the  truant  boys,* 
formerly  housed  on  Deer  Island,  to  a  home  in  West  Roxbury.' 

'  Mayor's  Inaugural  (1896),  pp.  j6,  27.  •  Ibid.  (1890),  p.  77. 

'  Auditor's  Report  (1894),  p.  236. 

*  Ibid.  (189s),  p.  24s. 
»  Acts,  1886,  ch.  282. 

•  City  DocumaUs,  no.  220  (1894),  p.  109. 


250  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

The  great  appropriations  of  these  few  years  thus  made  possible 
the  removal  from  Deer  Island  of  all  but  criminal  offenders,  and 
allowed  a  scientific  classification  to  a  considerable  extent. 

The  expenditures  of  the  house  of  industry  which  amounted  to 
$343,000  in  1886  fell  to  $171,000  in  1887  with  the  removal  of  the 
male  paupers  to  Rainsford  Island.  Except  for  an  expenditure  of 
$214,000  in  1893,  ^^  expenditures  of  this  institution  did  not  rise 
above  $165,000  until  1896.  In  that  year  further  additions  were 
made  at  a  cost  of  $125,000,^  bringing  the  total  expenditure  for 
1896  to  $291,000. 

The  expenditures  of  the  house  of  correction  at  South  Boston 
remained  constant  in  the  meantime,  being  $96,000  in  1896. 
Although  its  cost  after  1887  appears  under  the  expenditures  of  the 
County  of  Suffolk,  its  subsequent  history  can  best  be  told  in 
connection  with  the  other  institutions.  The  number  of  inmates 
increased  from  466  in  1886  to  622  in  1895,  crowding  its  capacity 
to  the  utmost.  Mayor  Quincy  in  his  inaugurals  of  1895  and 
1896  referred  to  a  new  house  of  correction  as  a  pressing  necessity. ^ 
Under  the  terms  of  chapter  536  of  1896,  $500,000,  borrowed 
inside  the  debt  limit,  might  be  expended  for  the  construction  of 
the  new  institution,  to  be  known  as  the  Suffolk  County  Reforma- 
tory. The  house  of  industry  was  henceforth  to  be  established  as 
the  house  of  correction  for  the  County  of  Suffolk,  and  was  to 
receive  as  soon  as  possible  all  the  inmates  of  the  South  Boston 
institution.  As  soon  as  the  prisoners  had  been  transferred  to 
Deer  Island,  the  old  house  of  correction  was  to  be  sold  and  the 
proceeds  were  to  go  into  the  sinking  fimd  established  for  the 
reduction  of  the  new  reformatory  loan. 

The  act  of  1896  brought  the  two  correctional  institutions  into 
closer  relations,  placing  them  both  under  the  authority  of  the 
County  of  Suffolk.  The  following  table  shows  the  expenditures 
of  these  penal  institutions  since  1897.  The  figures  are  in  thous- 
ands of  dollars. 

1  Aiiditor's  Report  (1895),  p.  245. 

*  Mayor's  Inaugural  (1895),  p.  17;  ibid.  (1896),  p.  27. 


1887-1908] 


THE  METROPOLITAN  DISTRICTS 


251 


Year 

South  Boston 

Deer  Island 

Other 

Total 

1897 

81 

216 

297 

1898 

97 

210 

21 

329 

1899 

124 

234 

21 

380 

1900 

I4S 

196 

21 

364 

1901 

130 

184 

38 

3S3 

1902 

88 

171 

229 

489 

1903 

250 

170 

421 

1904 

248 

104 

353 

1905 

236 

26 

264 

1906 

228 

20 

249 

1907 

261 

24 

286 

1908 

258 

20 

279 

The  rise  in  "  other  "  expenditures  in  ipdi  records  the  initial 
expenditure  for  the  new  reformatory.  This  was  built  during  the 
next  few  years  at  a  cost  of  about  $470,000.  In  November,  1902, 
the  citizens  of  South  Boston  saw  the  long-awaited  departure  of 
the  prisoners  to  their  new  home  on  Deer  Island.^  The  exp>endi- 
tures  of  the  consolidated  institutions  were  much  less  than  those 
of  the  two  separate  institutions. 

Although  the  accommodations  at  Deer  Island  were  much 
increased  by  the  erection  of  the  new  reformatory,  it  was  e\adent 
by  1908  that  the  institution  was  again  overcrowded.  The 
number  of  the  inmates  was  then  about  1600,  much  in  excess  of  the 
normal  capacity. 

The  expenditures  of  the  pauper  institutions  department 
increased  from  $164,000  in  1897  to  $228,000  in  1908.  The  de- 
partment had  charge  of  the  almshouses  at  Long  Island  and 
Charlestown.  During  this  period  the  Long  Island  institution 
took  on  the  character  of  a  hospital,  where  only  the  sick  and 
feeble  were  housed.  The  average  daily  population  in  1906  was 
800,  practically  the  same  as  that  in  1893.*  But  the  growing 
proportion  of  the  sick  among  the  inmates  naturally  much  in- 
creased its  cost.  The  change  in  the  character  of  the  population 
was  due  in  large  measure  to  the  vagrant  law  of  1898  which  per- 
mitted the  committal  of  vagrants  to  the  State  Farm  at  Bridge- 
water.'     By  chapter  393  of  1908  the  name  of  the  department  was 

'  Auditor's  Rrporl  (1902),  p.  172. 

*  City  Documents,  no.  30  (1907),  p.  2. 

'  Ibid.,  no.  29  (1903),  p.  3. 


252  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

changed  to  the  Infirmary  Department,  the  legislature  thus 
recognizing  the  character  of  its  service. 

The  children's  institutions  department  developed  very  rapidly 
in  the  hands  of  the  trustees.  The  rise  in  expenditures  from 
$97,000  in  1897  to  $212,000  in  1908  records  the  cost  of  the  move- 
ment for  the  better  care  of  these  wards.  In  its  first  year  the  new 
board  adopted  the  policy  of  placing  pauper  children  in  homes 
in  the  country.^  By  1898  this  practice  permitted  the  permanent 
closing  of  the  Marcella  Street  Home  which  had  become  ill-adapted 
for  the  care  of  dependent  and  neglected  children.^ 

The  insane  hospital  was  continually  enlarged  during  the  period 
to  provide  accommodation  at  home  for  as  many  of  the  city's 
insane  as  possible.  The  rise  in  expenditures  from  $63,000  in 
1886  to  $88,000  in  1887  was  due  to  the  establishment  of  a  home 
where  chronic  and  mild  cases  might  be  treated.  This  was  started 
in  the  buildings  at  Austin  Farm,  made  vacant  by  the  removal  of 
the  female  paupers  to  Long  Island.  The  development  of  this 
estate  made  possible  an  increase  in  the  number  of  insane  cared  for 
by  the  city  from  237  in  1886  to  427  in  1891.  In  1892  the  city 
purchased  for  $34,500  Pierce  Farm  which  was  adjacent  to  Austin 
Farm.  During  the  next  five  years  almost  $500,000  was  spent  in 
the  erection  of  new  buildings  on  these  farms,  permitting  in  1895 
the  closing  of  the  old  hospital  at  South  Boston. 

After  1896  the  expenditure  for  the  city's  insane  in  state  institu- 
tions has  been  included  in  the  expenditure  of  the  hospital.  An 
expenditure  of  $170,000  in  1897  caused  Mayor  Quincy  to  remark 
that  as  long  as  Boston  cared  for  part  of  her  insane  it  would  be 
more  economical  to  assume  the  whole  responsibility.'  In  1900 
the  state  decided  to  assume  the  entire  cost  of  caring  for  the  insane 
after  January  i,  1904.  Chapter  451  of  1900  which  provided  that 
all  insane  not  in  state  institutions  should  be  transferred  to  them 
made  a  single  exception  of  the  Boston  Insane  Hospital.  The 
city  was  to  be  allowed  $3.25  a  week  for  every  free  patient.  In 
order  to  provide  for  a  still  larger  number  of  its  insane  the  city 
expended  over  $400,000  in  improvements  between  1901  and  1905. 

^  Mayor's  Inaugural  (1898),  p.  74. 

*  Ibid.  (1899),  p.  III.  '  Ibid.  (1898),  p.  79. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  253 

These  changes  permitted  an  increase  in  the  number  of  patients  to 
700  at  the  end  of  1906,  when  the  institution  was  again  crowded.^ 

The  amount  allowed  by  the  state  was  insufficient.  In  1907  the 
finance  commission  estimated  the  cost  for  each  patient  at  $4.40  a 
week.''  In  his  inaugural  of  1901  Mayor  Hart  accounted  for  the 
excessive  expenditure  on  the  grounds  that  the  hospital  cared  for 
the  more  trying  cases,  and  that  its  organization  was  not  suited  to 
economical  management.'  Late  in  December,  1907,  the  finance 
commission  issued  a  communication  to  the  mayor  in  which  it 
strongly  advised  the  city  to  give  up  caring  for  its  insane.  It 
pointed  out  the  excessive  cost  of  maintenance,  the  large  capital 
expenditures  in  the  past,  and  the  probability  of  much  larger 
expenditures  for  renovation  and  additions  in  the  immediate 
future.  The  commission  estimated  an  annual  saving  of  over 
$100,000,  if  the  state  could  be  induced  to  take  over  the  insane 
hospital,  and  recompense  the  city  for  $1,500,000  spent  in  con- 
struction.* 

In  accordance  with  the  reconmiendation  of  the  commission, 
chapter  613  of  1908  was  passed.  This  act  provided  that  on 
December  i,  1908  the  state  should  take  possession  of  the  insane 
hospital,  henceforth  to  be  known  as  the  Boston  Insane  Asylum. 
The  damages  sustained  by  the  city  were  to  be  determined  by  the 
State  Board  of  Insanity,  subject  to  the  approval  of  the  governor 
and  council,  the  mayor,  and  the  trustees  of  the  insane  hospital. 
In  case  they  failed  to  come  to  an  agreement,  the  amount  was  to  be 
determined  by  commissioners  appointed  by  the  superior  court. 
The  city  asked  for  the  appointment  of  the  commissioners  imme- 
diately after  the  taking,  but  subsequently  agreed  to  the  settle- 
ment of  its  claim  for  $1,000,000.' 

The  expenditures  of  the  city  hospital  increased  from  $215,000 
in  1887  to  $909,000  in  1908.  During  these  years  there  was  an 
almost  continual  expenditure  for  the  enlargement  of  the  plant. 
From  1893  ^^  ^^9^  $1,200,000  was  expended  in  new  buildmgs, 

•  City  Documents,  no.  21  (1907),  p.  i. 

•  Finance  Commission,  i,  p.  116. 

•  Mayor's  Inaugural  (igoi),  p.  57. 

•  Finance  Commission,  i,  pp.  133-136. 

•  Boston  Transcript,  May  6  and  June  5,  1909. 


254  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

almost  doubling  the  capacity  of  the  hospital.^  The  method 
followed  was  to  erect  additional  pavilions  connected  with  the 
central  structure.  In  his  inaugural  of  1898  Mayor  Quincy  stated 
that  the  concentration  of  so  many  patients  had  been  partly 
responsible  for  an  average  cost  considerably  less  than  that  found 
in  New  York  or  Philadelphia.^  The  larger  expenditure  from 
1906  on  was  partly  due  to  the  initial  expenditures  of  the  con- 
sumptives' hospital. 

Public  Grounds.  The  expenditures  for  parks  and  public 
grounds  rose  from  $1,131,618  in  1887  to  $2,409,906  in  1894,  and 
then  declined  to  $1,200,363  in  1908.  After  1901  the  city's  share 
of  the  expenditures  of  the  metropolitan  park  system  accounted 
for  almost  one-half  the  expenditure.  The  greater  part  of  the 
expenditure  fell  in  the  years  1890  to  1897,  when  the  great  park 
system  was  being  completed.  After  1897  the  expenditure  was 
largely  due  to  the  cost  of  maintaining  the  magnificent  system 
already  established.  In  the  period  1883  to  1886  public  grounds 
demanded  5.7  per  cent  of  the  total  expenditures,  a  per  capita 
charge  of  $1.87;  in  the  years  1903  to  1906  this  branch  called  for 
only  3.9  per  cent,  a  per  capita  figure  of  $1.91. 

Throughout  the  period  most  of  the  expenditure  placed  under 
the  head  of  public  grounds  was  for  parks.  The  expenditures  for 
parks  alone  are  given  in  the  following  table,  the  figures  being  in 
thousands  of  dollars. 


Year 

Amount 

Year 

Amount 

Year 

Amoimt 

Year 

Amount 

1887 

$1,011 

1892 

$1,133 

1897 

$1,033 

1902 

$1,371 

1888 

654 

1893 

1,445 

1898 

673 

1903 

701 

1889 

540 

1894 

2,241 

1899 

828 

1904 

992 

1890 

890 

189s 

1,120 

1900 

687 

1905 

642 

1891 

1,036 

1896 

562 

1901 

379 

1906 
1907 
1908 

1,204 

945 
990 

The  expenditure  for  public  squares,  and  cemeteries  constitute 
the  remaining  items.  In  1908  of  the  $1,200,000  expended  for 
this  branch,  $990,000  was  for  parks,  $132,000  for  the  Common 
and  $77,000  for  cemeteries. 


'  Mayor's  Inaugural  (1898),  p.  82. 
«  Ibid.,  p.  83. 


1887-1908I  THE  METROPOUTAN  DISTRICTS  255 

The  task  of  developing  the  great  park  system  remained 
throughout  the  period  in  the  hands  of  the  commissioners  estab- 
lished by  the  act  of  1875.  The  appropriations  for  the  purchase 
of  land  and  for  construction  were  met  almost  entirely  from  the 
proceeds  of  loans,  authorized  by  the  legislature.  From  1886  to 
1899,  when  the  last  permission  for  park  loans  was  given,  the 
legislature  authorized  the  issuance  of  loans  amounting  to  $10,- 
200,000  outside  the  limit  of  indebtedness  and  $1,119,300  inside 
the  debt  limit. 

From  1887  to  1891  the  city  availed  itself  of  the  permission  to 
borrow  for  park  construction  granted  in  chapter  304  of  1886. 
Chapters  312  of  1887  and  392  of  1888  also  authorized  loans  out- 
side the  limit,  of  $400,000  and  $600,000,  respectively,  to  be  used 
in  the  purchase  of  park  lands.  Chapter  271  of  1890  permitted  a 
loan  of  $200,000  for  parks  in  the  Charlestown  district.  This 
loan  was  to  be  reckoned  outside  the  debt  limit  until  after  Novem- 
ber I,  1890. 

In  1 89 1  the  state  made  possible  the  more  rapid  development 
of  the  park  system  by  the  passage  of  chapter  201  which  permitted 
the  borrowing  of  $3,500,000  outside  the  debt  limit,  in  instalments 
of  $700,000  a  year.  By  1893  even  this  rate  had  become  too 
slow,  chapter  211  striking  out  the  prohibition  against  the  issuance 
of  more  than  $700,000  a  year.  The  expenditure  for  parks  rose 
to  $1,445,000  in  1893  and  $2,241,000  in  1894.  During  1894  the 
Fens,  Muddy  River  Improvement,  Jamaica  Park,  the  Arboretum 
and  connecting  parkways  were  practically  completed  and  opened 
to  the  public* 

It  had  been  expected  that  the  loan  of  $3,500,000  would  be 
sufficient  to  complete  the  system.'  This  estimate  fell  far  short, 
however,  owing  to  the  payment  of  much  larger  sums  than  the 
city  had  anticipated  for  land.'  An  additional  million,  outside 
the  debt  limit,  was  authorized  by  chapter  396  of  1894,  the  loan 
not  to  be  issued,  however,  until  1895. 

At  this  time  the  opinion  began  to  prevail  that  the  development 
of  the  park  system  had  proceeded  far  enough.     The  system  as 

>  City  Documents,  no.  220  (1894),  p.  113.  *  Ibid.,  p.  113. 

*  Mayor's  Inaugural  (1894),  p.  11. 


256  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

outlined  by  the  first  commissioners  was  almost  completed.  In 
his  valedictory  address  of  1894  Mayor  Matthews  advised  that  any 
future  loans  for  park  purposes  be  within  the  debt  limit.^  Mayor 
Curtis  in  1895  urged  that  no  more  land  be  purchased.^  Sub- 
sequently the  legislature  gave  authority  for  the  issue  of  $2,000,000 
outside  the  debt  limit,  $1,000,000  by  chapter  453  of  1896,  $500,- 
000,  by  chapter  313  of  1898,  and  $500,000  by  chapter  303  of  1899. 

The  annual  expenditure  for  parks  only  twice  exceeded  $1,000,- 
000  after  1897,  averaging  about  $850,000.  The  improvements 
the  last  half  of  the  period,  except  for  the  establishment  of  the 
metropolitan  park  system,  were  gradual,  and  were  more  in  the 
direction  of  beautifying  the  areas  aheady  laid  out,  than  of  adding 
to  the  system.  Much  attention  was  given  to  the  planting  of 
trees.' 

About  $1,400,000  was  spent  in  developing  a  new  branch,  the 
playgrounds.  The  remoteness  of  the  parks  prevented  their  use 
by  many  sections  of  the  city.  Between  1891  and  1898  a  few 
playgroimds  were  established;  but  the  acceptance  of  a  definite 
policy  was  due  to  the  efforts  of  Mayor  Quincy.  In  his  inaugural 
of  1897  he  urged  that  every  ward  should  have  a  playground, 
calling  attention  to  the  large  appropriations  recently  made  by 
New  York  City  for  that  purpose.'*  In  1898  the  park  commis- 
sioners approved  the  policy.^  The  required  legislative  authority 
was  secured  by  chapter  412  of  1898.  This  act  authorized  the 
park  commissioners  "  for  the  purpose  of  establishing  a  compre- 
hensive system  of  playgrounds  ...  to  purchase,  with  the  approval 
of  the  mayor  of  said  city,  land  for  playgrounds  in  such  different 
locations,  not  exceeding  twenty  in  number,  as  they  may  deem 
best  adapted  for  such  purpose."  Not  more  than  $200,000  was  to 
be  expended  in  any  one  year,  a  total  loan  of  $500,000,  to  be 
within  the  debt  limit,  being  authorized. 

In  his  inaugural  of  1898  Mayor  Quincy  remarked  that  the  park 
system  was  developed  to  an  extent  that  would  give  the  public 
everything  required  for  its  enjoyment  during  the  next  twenty- 

*  City  Documents,  no.  220  (1894),  p.  114. 

*  Mayor^s  Inaugural  (1895),  p.  11.  *  Ibid.  (1897),  pp.  14-20. 
'  Ibid.  (1898),  p.  50.                                   6  Ibid.  (1898),  p.  53. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  257 

five  or  thirty  years.*  This  statement  seems  to  be  warranted  by 
the  great  cost  of  the  system  alone.  The  total  expenditure  for  the 
municipal  system  for  land  and  construction  to  January  31,  1909 
was  $18,845,515.  The  system  included  at  that  time  2,381  acres 
of  land  and  43  miles  of  driveway.^ 

According  to  the  provisions  of  a  bequest  made  by  the  late 
George  F.  Parkman,  the  city  looked  forward  at  the  close  of  the 
period  to  enjoying  the  income  of  an  estate  estimated  at  $4,000,000. 
By  the  terms  of  the  will  this  income  was  to  be  used  for  the  pres- 
ervation of  such  of  the  public  parks  and  grounds,  especially  the 
Common,  as  were  in  existence  at  the  time  of  making  a  codicil  to 
the  original  will.' 

The  decline  in  the  expenditure  for  the  city's  own  parks  after 
1897  was  coincident  with  the  growth  of  the  demands  of  the 
metropolitan  park  commission.  The  metropolitan  parks  district 
was  established  by  chapter  407  of  1893.  The  district  was  to 
comprise  certain  cities  and  towns  named  in  the  act,  thirty-seven 
in  all.  Within  these  a  commission  of  five  persons,  appointed  for  a 
term  of  five  years  by  the  governor  with  the  consent  of  his  council, 
was  to  exercise  the  powers  conferred  by  the  act.  The  purpose 
of  this  legislation  was  to  gradually  construct  a  series  of  parks  and 
parkways  which  had  been  recommended  by  a  special  commission 
appointed  in  1892.  The  act  provided  that  towns  might  transfer 
their  parks  to  the  commission  with  its  consent.  The  money  for 
the  development  of  the  park  system  was  to  be  obtained  from 
loans  issued  by  the  commonwealth,  on  its  own  credit.  The 
interest  and  sinking  fund  requirements  and  the  cost  of  main- 
tenance were  to  be  assessed  uf>on  the  cities  and  towns  in  the  dis- 
trict. The  proportion  to  be  paid  by  each  town  and  city  was  to  be 
determined  for  the  five  years  following  the  first  issue  of  bonds  by 
commissioners  appointed  by  the  supreme  court.  Before  the 
expiration  of  the  first  five  years  and  every  five  years  thereafter  a 
new  commission  was  to  determine  the  proportion.  The  assess- 
ment of  Boston  for  the  first  five  years  was  fixed  by  the  act  at 
50  p)er  cent. 

'  Mayor's  Inaugural  (1898),  p.  50. 

*  Auditor's  Report  (1908),  p.  259.  *  Mayor's  Inaugural  (1909),  p.  6. 


25 8  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

The  act  establishing  the  metropolitan  district  permitted  loans 
to  $1,000,000.  Subsequent  acts  increased  the  amount,  as  the 
development  of  the  system  progressed.  By  1900  the  metropoli- 
tan park  debt  amounted  to  $9,425,000;  *  at  the  end  of  1908  it  was 
$14,670,000.2 

The  debt  of  $14,670,000  was  made  up  of  $8,835,000  borrowed 
under  the  so-called  "  Park  Acts,"  $5,135,000  under  the  "  Boule- 
vard Acts,"  and  $700,000  under  the  "  Nantasket  Beach  Acts." 
In  1894  it  became  evident  that  certain  parts  of  the  system  would 
have  more  the  character  of  boulevards  and  parkways  than  parks. 
In  order  to  provide  more  adequately  for  this  part  of  the  com- 
mission's work,  the  legislature  enacted  supplementary  legislation. 
Under  chapter  288  of  1894  and  subsequent  statutes,  known  as 
the  "  Boulevard  Acts,"  appropriations  were,  accordingly,  made 
for  the  construction  of  parkways.  One-half  the  expenditure 
arising  under  these  "  Boulevard  Acts  "  was  borne  by  the  com- 
monwealth. Chapter  464  of  1899  which  provided  for  the  acquire- 
ment and  maintenance  of  Nantasket  Beach  differed  from  the 
"  Park  Acts  "  by  including  the  town  of  Cohasset  in  the  district 
for  the  purpose  of  assessment. 

An  apportionment  of  the  cost  of  the  metropolitan  park  system 
was  made  in  1895.  This  was  set  aside,  however,  by  chapter  550 
of  1896  which  provided  that  until  after  January  i,  1900  all 
interest  and  sinking  fund  requirements  and  expenditures  for 
maintenance  should  be  met  from  the  proceeds  of  loans.^  Con- 
sequently, the  first  assessment  was  not  made  untU  1900. 

The  table  on  the  following  page  gives  the  assessment  of  Boston 
from  1900  to  1908.* 

During  the  first  five  years  the  city  paid  50  per  cent  of  the  total 
assessment.  The  apportionment  commission  of  1905,  however, 
no  longer  bound  by  the  statute,  raised  the  share  of  Boston  to 
62  per  cent.^  The  assessments  of  1900  and  1901  were  not  paid 
until  1902,  interest,  amounting  to  $24,334.22,  being  charged  on 

*  Mayor's  Inaugural  (iqcxs),  p.  68. 

'  Mass.  Public  Documents,  no.  48  (1908),  pp.  39,  40. 

'  Bonds  Issued,  Sinking  Funds,  etc.  of  Metropolitan  Districts,  p.  10. 

*  Auditor's  Report  (1908),  p.  228;  Mayor's  Inaugural  (1907),  Appendix,  p.  ii. 
'  Mayor's  Inaugural  (1906),  p.  17. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  259 

Year  Amount 

1900    $258,961.59 

1901  285,448.59 

1902  309.70950 

1903  314,538.27 

1904  346,581.67 

1905  360,279.74 

1906  620,044.95 

1907  579,316.57 

1908  634,583.07 

Total  (including  interest) $3i733,798.i7 

these  deferred  payments.  Qiapter  325  of  1902  allowed  cities  and 
towns  in  the  district  to  issue  bonds  for  any  part  of  the  assessments 
of  1900  and  1901.  Boston  as  well  as  many  other  towns  and  cities 
in  the  district  took  advantage  of  this  permission,  the  city  issuing 
bonds  for  $420,400.^ 

After  the  close  of  the  period  the  metropolitan  park  assessments 
were  increased  considerably  by  the  construction  of  the  Charles 
River  Basin.  Chapter  465  of  1903  authorized  the  building  of  a 
dam  across  the  Charles  River,  at  the  site  of  the  old  Craigie 
Bridge.  The  construction  was  to  be  carried  on  by  a  special 
commission,  but  the  care  of  the  dam  and  basin  after  completion 
was  to  be  intrusted  to  the  metropolitan  park  commission.  The 
cost  of  the  improvement,  according  to  the  provisions  of  the  act  of 
1903  and  subsequent  acts,  was  to  be  apportioned  by  the  com- 
missioners next  appointed  to  apportion  the  charges  of  the 
metropolitan  park  system.  Since  the  new  dam  was  to  serve  as 
a  highway,  Boston  and  Cambridge  would  be  called  upon  to  pay 
such  part  of  the  cost  as  would  represent  the  cost  of  removing  the 
old  bridge  and  constructing  a  suitable  bridge  in  its  place.  The 
remainder  of  the  cost  was  to  be  assumed  by  the  metropolitan 
parks  district;  and  assessments  to  cover  interest  and  sinking 
fund  requirements  and  cost  of  maintenance  were  to  be  levied  in 
the  same  manner  as  those  for  other  metrop>olitan  parks. 

By  chapter  402  of  1906  the  commission  was  given  power  to 
construct  an  embankment  and  park  upon  the  Boston  side  of  the 
basin,  the  cost  to  be  met  by  the  city.     Within  two  years  after  the 

•  Finance  Commission,  ii,  p.  164. 


26o  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

completion  of  the  embankment  the  commission  was  to  levy 
special  assessments  for  the  benefit  of  the  city,  the  amount  thus 
assessed  not  to  exceed  one-half  the  coat. 

The  $565,000  expended  directly  by  the  city  in  1908  was  less 
than  one-half  the  total  park  expenditure.  With  the  further 
extension  of  the  metropolitan  park  system,  it  was  unlikely  that 
additions  would  be  made  to  the  city's  own  system.  The  estab- 
lishment of  the  metropolitan  district  is  an  example,  more  and 
more  common  in  recent  years,  of  state  administration  of  local 
activities. 

Streets.  The  expenditure  for  streets  and  kindred  objects 
made  up  32.5  per  cent  of  the  total  expenditures  of  the  city  in 
the  years  1903  to  1906,  compared  with  29.5  per  cent  in  the  years 
1883  to  1886.  The  per  capita  charge  advanced  in  the  meantime 
from  $9.75  to  $15.94.  The  gradual  yielding  of  the  policy  of 
retrenchment  pursued  in  the  preceding  period  to  one  of  increasing 
expenditures  is  well  shown  by  the  course  of  street  expenditure. 
Little  advance  was  made  before  1890  when  street  expenditures 
amounted  to  $3,762,147.  The  next  few  years,  however,  saw  a 
rapid  rise  to  $8,838,090  in  1897,  and  then  a  more  gradual  one  to 
$9,964,020  in  1903.  The  great  expenditure  of  $9,382,860  made 
in  1873  w^s  not  equaled  until  1899.  After  1903  street  expendi- 
tures decreased.  The  greatest  decline  was  from  $7,926,930  in 
1907  to  $6,226,111  in  1908. 

Streets  Proper.  The  expenditure  for  streets  proper  was  practi- 
cally stationary  imtil  1890  when  a  sudden  increase  took  place. 
From  $1,334,644  in  1890  the  expenditure  rose  to  $1,915,225  in 
1891  and  $4,644,128  in  1897.  From  1897  to  1903  the  expendi- 
tures were  again  stationary,  but  after  1903  they  fell  steadily, 
reaching  $1,497,599  "i  1908. 

The  period  began  with  a  large  amount  of  much-needed  con- 
struction and  repairs  confronting  the  city,  a  legacy  from  the  long 
period  of  retrenchment.  The  work  of  street  construction,  it  will 
be  remembered,  had  always  been  exceedingly  expensive  to  the 
dty.  Streets  were  laid  out  generally  by  private  owners,  to  be 
accepted  or  rejected  by  the  city.  This  method  was  necessarily  a 
haphazard  one,  resulting  in  a  network  of  highways  devoid  of 


1887-1908]  THE  METROPOUTAN  DISTRICTS  26 1 

system.  It  was  evident  to  Mayor  Matthews  that  no  more  money 
ought  to  be  expended  until  a  method  insuring  system  had  been 
devised,  and  the  privilege  of  special  assessment  extended.*  The 
Mayor's  recommendations,  outlined  in  his  inaugural  of  189 1,  led 
to  the  passage  of  chapter  323  of  that  year.  This  act  authorized 
the  mayor,  subject  to  the  confirmation  of  the  board  of  aldermen, 
to  appoint  three  men  to  serve  as  a  board  of  survey.  The  board 
was  to  make  plans  of  such  sections  of  the  city  as  it  saw  fit,  show- 
ing present  streets  and  also  the  locations  of  streets  which,  in  its 
opinion,  would  some  day  be  deemed  necessary.  The  life  of  this 
board,  fixed  by  the  act  at  three  years,  was  at  the  expiration  of 
that  time,  extended  another  three  to  May  i,  1897.^  The  pro- 
jected highways  were  not  to  be  laid  out  by  the  street  commis- 
sioners until  they  were  petitioned  by  a  majority  in  interest  of  the 
owners  lying  within  125  feet  of  the  prof>osed  locations  or  until 
the  laying  out  should  be  authorized  by  the  city  council. 

The  assessable  cost  of  the  new  street  was  to  be  determined  by 
the  street  commissioners.  This  excluded  the  cost  of  water  pipes, 
gas  pipes,  and  connections  and  the  cost  of  laying  them.  This 
assessable  cost  was  to  be  levied  upon  the  owners  of  property 
within  the  125  foot  limit,  each  one  paying  in  proportion  to  the 
benefit  received.  The  act  of  1891  apparently  increased  greatly 
the  privilege  of  special  assessment.  Hitherto  the  city  had 
possessed  the  p)owers  conferred  by  the  act  of  1866  and  its  amend- 
ments which  limited  the  assessment  to  one-half  the  special 
benefit  conferred. 

The  financing  of  street  construction  was  provided  for  in  a  rather 
ingenious  way.  The  city  might  issue  ten-year  bonds  outside  the 
limit,  not  more  than  one  million  dollars  to  be  issued  each  year. 
The  total  issue  was  never  to  exceed  by  more  than  three  millions 
of  dollars  the  amount  of  the  sinking  funds.  The  assessments 
would  be  turned  into  the  sinking  funds,  and  would  thus  provide 
the  funds  for  the  construction  of  miles  of  streets,  on  a  working 
capital  of  only  three  millions  of  dollars. 

But  the  act  of  189 1  was  not  given  a  fair  trial.  Its  enforcement 
was  bitterly  opposed  by  the  large  real  estate  interests.     This 

•  Mayor's  Inaugural  (1891),  p.  10.  •  Acts,  1894,  ch.  335. 


262  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

class  was  not  going  to  yield  privileges  so  long  enjoyed.  The 
results  of  their  opposition  are  seen  in  the  amendments  which  in 
succeeding  years  modified  the  act  of  1891.  Chapter  418  of  1892 
reduced  the  assessable  cost,  by  requiring  the  subtraction  from  the 
actual  cost,  in  addition  to  the  charges  which  might  be  deducted 
imder  the  act  of  189 1,  of  the  cost  of  sewers  in  excess  of  four  dollars 
a  foot,  and  of  the  cost  of  constructing  that  part  of  a  highway  which 
was  in  excess  of  fifty  feet  in  width.  It  also  specifically  conferred 
the  right  of  appeal  to  the  superior  court.  Chapter  433  of  1899 
Umited  the  assessment  upon  each  piece  of  real  estate  "  to  the 
value  of  the  benefit  or  advantage  beyond  the  general  advantage 
to  all  real  estate  in  said  city  received  by  the  land  thereof." 

The  act  of  1891  was  declared  unconstitutional  by  the  Massa- 
chusetts supreme  court  in  1902  on  the  ground  that  a  special 
betterment  tax  must  in  this  state  be  founded  upon  benefits  to 
the  property.  The  loss  to  the  city  because  of  this  decision  was 
estimated  by  Corporation  Counsel  Babson  as  at  least  $14,000,- 
000.^  Boston  at  once  applied  for  new  legislative  authority. 
Chapter  521  of  1902  was  passed,  reducing  the  assessable  cost  to 
one-half  its  former  figure,  and  providing  that  the  assessment 
should  in  no  case  exceed  the  special  benefit.  The  attempt  to 
relieve  Boston  of  a  burden  not  borne  by  many  large  cities  resulted 
in  failure.  The  amounts  actually  assessed  were  seldom  equal  to 
those  permitted  by  the  statute,  the  commissioners  fearing  that 
the  law  would  eventually  be  held  unconstitutional.  They  had, 
accordingly,  followed  the  custom  of  assessing  only  to  the  extent 
of 'the  benefit.  From  the  passage  of  the  act  of  1891  to  January 
31,  1 901  there  was  expended  under  this  act  $7, 696,00b.  The 
assessments  levied  to  offset  this  cost  amounted  to  only  $1,937,- 
000.2 

Although  it  was  evident,  even  at  the  time  of  its  enactment, 
that  the  act  of  1891  would  not  secure  all  the  economies  it  prom- 
ised, the  city  had  no  choice  but  to  proceed  with  improvements 
long  deferred.  The  rise  in  the  expenditure  for  streets,  partic- 
ularly in  the  e^enditure  for  widening  and  extending,  after  1890 

*  Letter  of  Corporation  Counsel  Babson,  Boston  Transcript,  March  22,  1909. 

*  City  Documents,  no.  83  (1901),  p.  17. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  263 

was  very  rapid.  In  1891  only  $165,537  was  expended  in  the 
widening  and  extending  of  streets;  in  1897  the  amount  rose  to 
$2,918,843.  After  1897  this  branch  of  expenditure  fell  oflF,  being 
only  $663,617  in  1908. 

The  money  expended  on  street  improvements  during  this  period 
came  largely  from  loans.  From  1891  to  1908  the  city  expended 
$55,000,000  upon  her  streets.  Of  this  amount,  $31,000,000  was 
paid  for  out  of  loans,  $17,000,000  outside  the  debt  limit  and 
$14,000,000  inside  the  limit.  The  indebtedness  incurred  outside 
the  limit  was  for  streets  built  under  the  act  of  1891  and  its 
amendments  and  for  certain  improvements  authorized  by  special 
acts,  such  as  those  connected  with  the  building  of  the  South 
Station  ^  and  the  construction  of  Blue  Hill  and  other  avenues.^ 

The  limit  of  $3,000,000  in  excess  of  the  sinking  funds,  imposed 
by  the  act  of  1891,  was  subsequently  raised  to  $6,000,000; '  but 
the  smallness  of  the  assessments  collected  permitted  but  $9,500,- 
000  to  be  raised  outside  the  debt  limit.*  The  legislature  later 
authorized  the  issue  of  bonds  inside  the  debt  limit.  Chapter  478 
of  1900  gave  permission  for  the  appropriation  from  loans  inside 
the  limit  for  the  construction  of  streets  already  laid  out,  and 
chapter  199  of  1901  extended  the  privilege  to  streets  laid  out  in  the 
future.  In  1906  the  legislature  in  chapter  214  stipulated  that  all 
future  improvements  should  be  paid  from  taxes,  or  from  loans 
within  the  debt  limit,  "  except  those  ways  constructed  under 
some  special  act  in  which  a  contrary  provision  is  made."  No 
special  act  of  this  kind  was  passed  after  1903.  The  fall  in  street 
expenditure  from  $4,154,766  in  1903  to  $1,497,599  in  1908  shows 
the  decrease  in  the  funds  available  for  this  purpose. 

An  unfortunate  result  of  the  limitations  placed  upon  the  city's 
financial  powers  is  seen  in  connection  with  street  expenditures. 
The  tax  limit  prevented  adequate  appropriations  for  street  pur- 
poses from  taxation.  The  only  recourse  left  was  to  ask  the 
legislature  for  permission  to  borrow,  since  loans  could  not  be  made 
within  the  limit,  according  to  the  provisions  of  chapter  206  of 

»  AOs,  1896,  ch.  516.  »  Ibid.,  i8qs,  ch.  334. 

*  Ibid.,  i8g7,  ch.  319;  ibid.,  1901,  ch.  465. 

*  Auditor's  Report  (1908),  p.  219. 


264  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

1 89 1,  unless  the  mayor  should  certify  that  they  were  not  for  cur- 
rent expenses,  or  that  they  were  for  current  expenses,  but  were 
required  by  public  necessity.  Consequently,  the  city  was  forced 
at  times  by  these  limitations  to  permit  street  surfaces  to  wear  out 
completely,  so  that  their  renewal  might  be  deemed  an  extra- 
ordinary expenditure,  to  be  met  by  borrowing.^ 

For  some  years  the  custom  was  followed  of  appropriating 
money  for  reconstruction  in  equal  sums  among  the  various  wards 
of  the  city,  regardless  of  the  needs  of  the  different  localities.  This 
practice  was  rightly  condemned  as  wasteful  by  the  superintendent 
of  streets  in  iSgS.'^ 

The  causes  of  wasteful  expenditure  were  found  in  street  work 
more  than  in  any  other  municipal  activity.  The  investigations 
of  the  finance  commission  of  1907  showed  that  day  labor  was  in 
many  kinds  of  work  more  expensive  than  contract  work.  It  was 
found,  for  instance,  that  the  working  of  its  own  stone-crushing 
plants  had  resulted  in  an  annual  loss  of  about  $100,000  to  the 
city.'  Crushed  stone,  which  could  be  bought  at  $1.10  a  ton, 
cost  the  city  $1.47  in  1905,  $2.85  in  1906,  and  $3.24  in  1907.* 

The  loss  due  to  the  granting  of  contracts  without  competition 
was  also  great.  In  the  years  1902  to  1906  the  city  lost  $70,000  in 
contracts  for  bitulithic  pavements,  given  without  competition  at 
prices  nearly  50  per  cent  greater  than  the  competitive  price. 
Asphalt  pavements  cost  the  city  $2.50  per  square  yard,  at  least 
$0.75  above  the  competitive  cost  of  such  pavements  in  Boston.^ 

One  of  the  chief  causes  of  the  greater  cost  of  day  labor  was  the 
presence  of  an  excessive  number  of  men,  many  of  them  old,  on  the 
payrolls.  Until  1897  the  employees  of  the  street  department  had 
been  hired  only  when  their  services  were  needed,  a  practice  which 
had  caused  much  embarrassment,  inasmuch  as  it  was  necessary 
to  reduce  the  force  during  the  winter  months.®  In  that  year  a 
permanent  force  was  adopted.  The  size  of  this  force  was,  under 
political  pressure,  increased  beyond  the  needs  of  the  department. 
Much  of  this  waste  could  have  been  avoided  by  the  elimination 

^  Mayor's  Inaugural  (1897),  p.  72.  *  Ibid.,  i,  p.  212. 

*  City  Documents,  no.  34  (1898),  p.  8.        *  Ibid.,  ii,  p,  207. 

*  Finance  Commission,  ii,  p.  3,  •  Mayor's  Inaugural  (1897),  p.  70. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  265 

of  politics.  The  problem  of  dealing  with  aged  employees  was, 
however,  one  that  required  special  consideration.  Soon  after  the 
close  of  the  period  provision  was  made  for  pensions.  This 
method  was  humane  and  at  the  same  time  economical.  The  old 
method  of  paying  men  for  work  not  done  was  costly  to  the  city 
and  demoralizing  to  the  worker. 

The  chance  for  economy  in  the  expenditure  for  streets  was  very 
great.  About  $60,000,000  was  expended  for  streets  during  this 
period,  an  average  annual  expenditure  of  $2,700,000.  The 
experts  employed  by  the  finance  commission  of  1907  estimated 
that  20  per  cent  of  the  money  appropriated  for  streets  was  wasted 
on  account  of  lax  methods  of  administration.^  The  magnitude  of 
street  expenditures  would  thus  have  permitted  an  annual  saving 
of  over  $500,000  in  this  branch  alone. 

Lighting.  The  expenditure  for  lighting  rose  from  $524,923  in 
1886  to  $809,510  in  1908.  Throughout  this  period  as  in  preced- 
ing years  the  impression  prevailed  that  the  city  was  pajing  too 
much  for  its  lighting.  As  the  result  of  frequent  agitation,  the 
lighting  contracts  were,  it  is  true,  constantly  lowered,  but  the 
terms  given  the  city  were  probably  not  as  liberal  as  the  decrease 
in  the  cost  of  manufacture  warranted. 

The  alternative  of  a  municipal  lighting  plant  was  almost  con- 
stantly before  the  city  government.  Chapter  370  of  1891  gave 
permission  to  towns  and  cities  to  manufacture  gas  or  electric 
light  for  their  own  use  and  for  private  distribution.  In  the  case 
of  cities  the  step  could  only  be  taken  after  an  aflirmative  vote  of 
two-thirds  of  the  members  of  the  city  council  and  the  approval 
of  the  mayor  in  two  successive  years,  followed  by  a  referendum 
to  the  voters.  Had  the  act  allowed  the  city  to  manufacture 
simply  for  its  own  use,  it  is  probable  that  it  would  have  stood  a 
much  better  chance  of  adoption.  Mayor  Matthews  in  1893 
pointed  out  this  weakness,  and  attempted  to  secure  the  desired 
change.  Subsequent  amendments  did  not,  however,  give  the 
city  power  to  light  its  own  streets,  without  also  suppl>'ing  private 
consumers.  The  city  council  of  1905  voted  to  submit  the  ques- 
tion to  the  voters,  but  the  council  of  1906  failed  to  give  the  re- 

'  Finance  Commission,  iii,  p.  1178. 


266  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

quired  vote.^  A  committee  appointed  in  1906  after  holding  a 
number  of  public  hearings  reported  unfavorably  on  municipal 
lighting.'^ 

The  following  table  shows  the  change  which  took  place  in  the 
character  of  the  lighting  during  this  period.^ 


Year 

Gas 

oa 

Naphtha 

Electric 

Total 

1886 

10,139 

2,78s 

501 

13,425 

1908 

11,660 

1.07s 

3,833 

16,568 

It  will  be  noticed  that  the  total  number  of  lamps  increased  but 
little.  The  city,  however,  was  much  better  lighted  in  1908  than 
in  1886  owing  to  the  substitution  of  the  electric  arc  lamp  in  many 
places  for  the  gas  lamp  and  the  introduction  of  improved  gas 
lamps.  The  great  uncertainty  as  to  the  best  method  of  lighting, 
so  constant  was  the  advance  in  this  field,  made  it  inadvisable  for 
the  city  to  enter  the  lighting  business.  The  finance  commission 
of  1907,  though  not  discussing  the  question  of  municipal  lighting, 
advised  the  city  government  to  offer  every  possible  opportunity 
for  testing  the  various  lights.* 

Sewers.  From  1887  to  1896  the  expenditure  for  sewers  was  not 
large,  averaging  about  $650,000  a  year,  but  with  1897  it  rose 
rapidly,  averaging  approximately  $1,850,000  in  the  years  1897  to 
1908.  The  cause  of  this  advance  was  the  necessity  of  extending 
and  improving  the  sewerage  system.  The  preceding  period  had 
seen  the  establishment  of  intercepting  sewers  which  carried  the 
sewage  far  down  the  harbor.  But  much  remained  to  be  done, 
such  as  the  construction  of  sewers  in  the  suburbs,  the  disposal  of 
surface  drainage,  and  the  improvement  of  the  common  sewers 
in  the  old  part  of  the  city.^ 

The  first  problem  which  confronted  the  sewer  department  was 
the  reconstruction  of  the  channel  of  Stony  Brook.  Authority 
was  secured  under  chapter  428  of  1887  to  borrow  $500,000  out- 
side the  debt  limit  for  the  construction  of  the  lower  section  of  the 
brook.     This  work  was  completed  in  1889  at  a  cost  of  $1,100,000. 

^  Mayor's  Inaugural  (1906),  p.  51.  *  City  Documents,  no.  86  (1906). 

'  Auditor's  Report  (1908),  p.  273. 

*  Finance  Commission,  i,  p.  382. 

•  City  Documents,  no.  14  (1890),  pp.  i,  2. 


1887-1908I  TEE  METROPOLITAN  DISTRICTS  267 

In  1895  a  further  section  of  the  channel  was  improved  by  the  New 
York,  New  Haven  and  Hartford  Raihoad.^  In  1896  the  con- 
tinuation of  the  improvement  was  carried  on  under  chapter  530 
which  allowed  the  city  to  issue  an  additional  $500,000  loan 
outside  the  debt  limit.  Chapter  397  of  1899  authorized  $350,- 
000  more  outside  the  limit.  Under  this  last  act  the  improvement 
was  continued  to  the  Jamaica  Plain  Station.  The  total  expendi- 
ture on  accoimt  of  the  brook  amounted  to  about  $2,100,000  during 
this  period.     Stony  Brook  had  cost  the  city  in  all  over  $2,500,000. 

Except  for  the  expenditure  on  Stony  Brook,  the  sewer  depart- 
ment was  very  much  limited  in  appropriations  down  to  1897. 
The  tax  limit  prevented  the  securing  of  large  amounts  from  taxa- 
tion; the  special  assessment  contributed  but  little;  and  the 
borrowing  capacity  of  the  city  inside  the  debt  limit  was  small. 
Permission  to  issue  $500,000  outside  the  debt  limit,  secured  under 
chapter  322  of  1889,  added  but  little  to  the  resources  of  the 
department.  Sewers  in  the  new  streets  were,  however,  con- 
structed after  1891  by  the  street  laying-out  department  under  the 
provisions  of  the  great  chapter  323. 

This  lack  of  funds  made  it  impossible  for  the  city  to  deal 
adequately  with  the  sewerage  problem.  About  1896  efforts  were 
made  in  the  legislature  to  transfer  all  control  of  the  city's  sewer- 
age works  to  the  new  metropolitan  board  of  sewerage  commis- 
sioners on  the  ground  that  the  city  had  proved  its  inability  to 
manage  its  own  system.  The  necessity  of  immediate  action  led 
the  city  to  make  a  careful  study  of  the  situation.  The  result  was 
the  framing  of  a  bill  which  was  subsequently  enacted  by  the 
legislature  of  1897  as  chapter  426.*  This  act  granted  the  city 
permission  to  issue  bonds  outside  the  debt  limit  to  the  extent  of 
$1,000,000  a  year.  Though  the  act  also  extended  the  privilege 
of  special  assessment,  subsequent  amendments  much  limited  its 
importance. 

The  total  expenditure  for  sewers,  excluding  the  metrof)olitan 
sewer  assessments,  in  the  twelve  years  following  the  passage  of  the 
act  of  1897,  amounted  to  about  $20,500,000.  Of  this  amount, 
$15,831,300  was  obtained   from   loans,   leaving  approximately 

>  City  Documents,  no.  29  (1897),  p.  18.  *  Ibid.,  no.  35  (1899),  p.  22. 


268  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

$4,700,000  to  be  contributed  by  taxation,  an  average  of  $390,000 
for  the  years  1897  to  1908.  As  most  of  this  $390,000  was  de- 
manded for  current  expenditures,  it  is  evident  that  practically  the 
entire  cost  of  new  sewerage  was  met  by  borrowing. 

Of  the  $15,831,300  obtained  from  loans,  $15,014,000  was 
borrowed  outside  the  debt  limit  and  $817,300  inside  the  limit, 
while  $555,000,  the  greater  part  of  that  obtained  inside  the  limit 
since  1897,  wac  issued  in  1908.  This  change  in  policy  was 
required  by  chapUr  204  of  1908  which  stipulated  that  all  future 
loans  for  sewerage  works  should  be  inside  the  debt  limit. 

The  debt  issued  outside  the  limit  was  authorized  by  various 
acts  which  can  be  separated  into  three  groups,  according  to  the 
purpose  of  the  expenditure.^  The  most  important  was  chapter 
426  of  1897  and  its  amendment,  chapter  450  of  1899.  The  first 
act  which  allowed  the  issue  of  bonds  to  the  extent  of  $1,000,000  a 
year  resulted  in  the  creation  of  a  debt  of  $10,449,000.  The 
second  which  amended  the  act  of  1897  ^  various  ways  especially 
in  the  matter  of  assessments,  provided  that  bonds  might  also  be 
issued  outside  the  limit  for  the  repayment  of  assessments  collected 
under  the  first  act  and  subsequently  declared  iUegal.^  Alto- 
gether, $415,000,  the  amoimt  repaid  on  account  of  these  assess- 
ments, was  borrowed  under  authority  of  the  act  of  1899,  making  a 
total  of  $10,864,000  obtained  under  this  first  group  of  statutes. 
A  second  group  of  acts,  authorizing  the  Stony  Brook  improve- 
ment, was  responsible  for  $850,000  more. 

The  remaining  amount,  $3,300,000  was  issued  for  the  purpose 
of  separate  systems  of  drainage  under  chapters  383  of  1903  and 
485  of  1907.  The  problem  of  dealing  with  the  surface  water  was 
the  greatest  one  that  confronted  the  sewer  department  at  the 
end  of  the  period.  The  intercepting  sewers  could  not  be  expected 
to  carry  off  aU  the  water  that  entered  them  during  rains.  The 
overflow  at  such  times  was  carried  to  the  nearest  arm  of  the 
harbor,  a  pollution  that  endangered  the  health  of  the  city.' 

The  plan  which  Boston  was  following  at  the  close  of  the  period 
was  one  already  adopted  by  a  number  of  cities,  that  of  installing 

*  Auditor's  Report  (1908),  pp.  219-221. 

*  City  Documents,  no.  38  (1900),  p.  12.  '  Finance  Commission,  iii,  p.  88a. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  269 

an  entirely  separate  system  for  the  care  of  the  surface  water. 
The  surface  drainage  could  then  be  discharged  in  the  nearest  body 
of  water.  In  this  way  the  pollution  of  the  upper  harbor  would  be 
avoided,  and  the  strain  upon  the  old  sewerage  system  removed. 
After  the  passage  of  the  act  of  1897  a  considerable  amount  was 
expended  for  surface  drains.*  This  expenditure  was  finally  made 
obligatory  upon  Boston  by  chapter  383  of  1903  which  required 
that  all  cities  and  towns  using  any  part  of  the  metrop)olitan 
sewerage  system  should  annually  expend  one-twentieth  of  i  per 
cent  of  their  assessed  valuation  for  the  construction  of  a  separate 
system  of  drainage.  Since  part  of  Boston  fell  within  the  territory 
tributary  to  the  metropolitan  sewerage  system  the  city  was 
comf>elled  to  expend  annually  about  $600,000  for  this  purpose.* 

The  building  of  a  separate  system  was  hastened  by  the  Charles 
River  improvements.  It  was  clear  that  sewage  overflows  ought 
to  be  excluded  from  the  new  basin.  As  a  large  part  of  the 
metropolitan  sewerage  district  was  included  in  the  Charles  River 
drainage  district,  the  legislature  of  1907  in  chapter  485  provided 
that  the  city  should  annually  expend  an  amount  equal  to  one- 
twentieth  of  I  per  cent  of  its  assessed  valuation  for  the  construc- 
tion of  a  separate  system  of  sewerage  in  the  Charles  River  basin 
drainage  district  This  act  was  to  supersede  that  of  1903  in  the 
case  of  Boston. 

At  the  close  of  the  period  it  seemed  very  likely  that  in  the  next 
decade  or  two  Boston  would  provide  a  separate  system  of  drainage 
for  the  entire  city.  The  engineers  of  the  Charles  River  dam 
commission  estimated  the  cost  of  making  the  improvement  within 
the  Charles  River  water-shed  at  $8,593,500  and  outside  this  dis- 
trict at  $16,193,100,  approximately  $25,000,000  for  the  entire 
city.  A  large  amount  of  work  had  been  done  already,  though  not 
in  a  systematic  way.* 

Municipal  waste  and  corruption  found  a  very  good  field  in  the 
sewer  department.  The  experts  employed  by  the  finance  com- 
mission estimated  the  annual  loss  on  this  account  during  the 
administration  of  1906  and  1907  at  $400,000,  or  23  per  cent  of  the 

'  City  Documents,  no.  40  (1906),  p.  90. 

»  Pittance  Commission,  iii,  p.  886.  '  Ibid.,  pp.  893,  894. 


270  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

total  expenditures  for  sewers.  Of  this  loss,  $35o,cxx)  was  attri- 
buted to  the  inefficiency  of  the  day  labor  system,  the  remainder 
to  "  gift  contracts."  ^ 

After  1 89 1  the  expenditure  for  sewers  was  augmented  by  the 
payment  of  assessments  levied  on  account  of  the  metropolitan 
sewerage  district.  This  district,  the  earliest  of  the  three  great 
metropolitan  systems  which  deal  in  a  comprehensive  way  with 
the  sewerage,  park,  and  water  requirements  of  a  large  area,  was 
established  in  1889  by  chapter  439  of  that  year.  The  task  of 
building  and  maintaining  the  system  was  intrusted  to  a  com- 
mission of  three  men,  appointed  by  the  governor.  This  board, 
known  as  the  metropolitan  sewerage  board,  was  in  1901  consoli- 
dated with  the  metropolitan  water  board.'^  The  cost  of  con- 
structing the  sewers  was  to  be  met  by  borrowing,  the  loans  to  be 
"  deemed  a  pledge  of  the  faith  and  credit  of  the  Common- 
wealth." '  The  sinking  fund  and  interest  requirements  and  the 
maintenance  charges  were  to  be  met  by  assessments  upon  the 
towns  and  cities  in  the  district,  their  respective  proportions  to  be 
determined  every  j&ve  years  by  commissioners  appointed  by  the 
supreme  judicial  court. 

The  area  to  be  served  by  the  metropolitan  sewers  was  divided 
into  two  parts,  one  comprising  certain  cities  and  towns  north  of 
the  Charles  River,  among  them  Cambridge,  Somerville,  Arling- 
ton, Chelsea,  and  parts  of  Boston,  the  other  including  certain 
cities  and  towns  lying  principally  to  the  south  of  the  Charles 
River  —  Waltham,  Newton,  Watertown,  Brookline,  and  parts 
of  Boston.  Chapter  406  of  1895  authorized  the  construction  of  a 
third  system,  the  Neponset  River  Valley  system  which  was  to 
include  Dedham,  Hyde  Park,  Milton  and  part  of  Boston.  The 
two  systems  south  of  the  Charles  River  were  consolidated  in  1899 
under  the  name  of  the  south  metropolitan  system.^ 

The  system  south  of  the  Charles  was  put  into  operation  in  1892, 
discharging  into  the  city's  main  drainage  system  on  Huntington 
Avenue.^     In  1895  the  north  system  began  discharging  sewage 

*  Finance  Commission,  iii,  p,  1065.  '  Ibid.,  1889,  ch.  439,  sec.  12. 

*  Acts,  1901,  ch.  168.  *  Ibid.,  1899,  ch.  424. 
'  City  Documents,  no.  220  (1894),  p.  63. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  27 1 

into  the  harbor  from  its  own  pumping  station  on  Deer  Island.* 
The  north  system  cared  for  the  disposal  of  sewage  from  Charles- 
town  and  East  Boston.  The  Neponset  River  Valley  sewer  was 
completed  in  1902,  entering  the  main  drainage  works  of  the  city. 

The  service  of  the  south  metropolitan  system  was  greatly 
extended  in  1904  by  the  opening  of  a  high  level  gravity  sewer 
designed  to  carry  practically  all  the  sewage  of  the  district  to  two 
|X)ints  of  discharge  near  Nut  Island  in  Quincy.^  By  1906  the 
only  part  of  the  district  discharging  into  the  main  drainage 
system  of  Boston  was  that  comprising  Dorchester  and  Milton,  an 
area  which  could  not  be  economically  connected  with  the  metro- 
politan sewer.'  The  construction  of  the  high  level  sewer  relieved 
the  pressure  upon  the  city's  own  system  considerably.  The 
change  practically  brought  to  an  end,  however,  the  annual 
payments  made  to  the  city  for  the  use  of  its  system.  These  had 
risen  from  $23,cx)o  in  1892  to  $86,000  in  1904;  in  1908  only 
$7,700  was  received. 

The  cost  of  constructing  this  great  system  amounted  in  1908  to 
practically  fifteen  millions.  Of  this,  $6,171,000  was  expended  on 
account  of  the  north  metropolitan  system  and  $8,741,000  for  the 
construction  of  the  south  metropolitan.*  On  May  i,  1908  the 
net  metropolitan  sewerage  debt  stood  at  $13,695,519."  In  de- 
termining the  proportion  of  the  charges  to  be  borne  by  each  city 
and  town  in  the  district  the  commissioners  appointed  by  the 
supreme  court  adhered  to  the  rule  of  distributing  the  interest  and 
sinking  fund  charges  in  accordance  with  the  assessed  valuation,  as 
determined  by  the  commonwealth  for  the  purpose  of  lev>nng  the 
state  tax.  The  cost  of  maintenance  and  operation  they  distri- 
buted in  proportion  to  population.  If  only  a  part  of  a  city  or 
town  was  within  the  district,  only  a  proportionate  part  of  the 
valuation  and  population  was  taken."     The  percentages  of  the 

•  Bonds  Issued,  Sinking  Funds,  elc.  of  MelropolHan  Districts  (1905),  p.  19. 
«  Ibid. 

'  Mass.  Public  Documents,  no.  57  (1906),  p.  54. 

*  Ibid.,  no.  57  (1908),  p.  144. 

*  Assessments  for  Interest,  Sinking  Funds  and  Maintenance  of  the  Metropolitan 
Districts  (1908),  p.  16. 

•  Mass.  Public  Documents,  no.  57  (1901),  pp.  397-300. 


272  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

total  cost  imposed  uf)on  Boston  by  the  various  commissions  are 
given  in  the  following  table. 

North:  1891-s        1896-1900        1901-s 

Interest  and  sinking  fund    20.45%        18.96%        16.89% 
Maintenance 22.65  22.82  20.66 

Charles  River: 

Interest  and  sinking  fund    23.02  27.08 

Maintenance 25.05  26.41 

Neponset  River 

Interest  and  sinking  fund     ...  23.28 

Maintenance 28.14 

South:  Including  Charles  and 
Neponset    River    Sys- 
tems after  1899:  1900-4         1905-9 
Interest  and  sinking  fund     ...               ...              42.42%        39.98% 

Maintenance ...  43-3o  46.52 

In  its  report  for  1905  the  metropolitan  water  and  sewerage 
board  suggested  that,  as  all  commissions  had  employed  the  same 
bases  of  apportionment,  the  legislature  should  make  these  per- 
manent, and  so  save  the  cost  of  future  commissions.^  Chapter 
369  of  1906  was  accordingly  enacted,  providing  that  the  taxable 
valuation,  as  last  established  for  the  apportionment  of  state 
taxes,  be  used  in  the  case  of  sinking  fund  and  interest  allotments, 
and  that  population,  as  determined  by  the  last  state  or  federal 
census,  be  made  the  basis  for  the  apportionment  of  maintenance 
and  operation  requirements.  In  accordance  with  these  principles 
the  board  was  to  determine  annually  the  proportion  which  each 
city  or  town  should  pay.  As  previous  awards  were  not  to  be 
affected,  the  proportions  established  for  the  south  metropolitan 
district  would  remain  in  force  until  1909. 

The  total  assessments  for  the  year  1907  amounted  to  $774,308, 
Of  this,  $270,448  was  required  for  the  north  metropolitan  system 
and  $503,860  for  the  south  metropolitan  system.  The  require- 
ments of  the  north  system  were:  for  interest,  $123,858;  for  the 
sinking  fund,  $53,144;  and  fo-r  maintenance,  $93,445.  For  the 
south  system,  the  requirements  were:  for  interest,  $367,726;  for 
the  sinking  fimd,  $48,198;  and  for  maintenance,  $87,934.^^  The 
city's  share  of  the  total  assessment  was  $254,346  or  32.8  per  cent, 

*  Mass.  Public  Documents,  no.  57  (1906),  p.  71.  *  Ibid.  (1907),  p.  62. 


1887-1908I  THE  METROPOUTAN  DISTRICTS  273 

$47,151  for  the  north  metropolitan  and  $207,194  for  the  south. 
For  the  north  system  her  proportion  of  the  interest  and  sinking 
fund  requirement  was  16.4  per  cent  or  $29,117,  her  proportion  of 
the  maintenance  requirement,  19.2  per  cent  or  $18,034.  For  the 
south  metropolitan  system  Boston  paid  for  interest  and  sinking 
fund  charges  $166,287,  for  maintenance,  $40,907,  the  proportions 
being  39.98  and  46.52  per  cent,  respectively. 

The  following  table  gives  the  total  amounts  which  Boston  paid 
annually  as  her  share  of  the  metrop>olitan  sewerage  assessments.* 
The  annual  charge  grew  steadily  until  in  1908  the  metropolitan 
sewerage  charge  amounted  to  about  one-sixth  of  her  expenditure 
for  sewers. 


Year 

Amount 

Year 

AmooBt 

1892 

$12,625 

1900 

$129,773 

1893 

21,905 

1901 

126,662 

1894 

46,517 

1902 

110,330 

189s 

59.702 

1903 

139.178 

1896* 

1904 

218,933 

1897 

146,601 

1905 

254,745 

1898 

7S42I 

1906 

226,355 

1899 

95.753 

1907 

254,346 

1908 

262,095 

Bridges.  The  continual  demand  for  more  bridges  and  the 
replacement  of  the  old  wooden  ones  by  modem  structures  is 
responsible  for  the  increase  in  expenditures  from  about  $200,000 
the  first  of  the  period  to  about  $700,000  during  the  last.  The 
first  great  expenditure  was  for  Harvard  Bridge  which  was  opened 
for  travel  September  i,  1891.'  It  was  under  the  provisions  of 
chapter  155  of  1882  and  its  amendments,  notably  chapter  282  of 
1887,  that  the  bridge  was  constructed.  The  cost  of  constructing 
such  part  of  the  bridge  as  lay  upon  its  own  side  of  the  Charles 
River  was  to  be  borne  by  Cambridge  and  Boston,  respectively. 
The  cost  of  building  that  part  which  lay  between  the  harbor  lines 
was,  however,  to  be  divided  equally  between  the  two  cities.  The 
cost  of  maintenance  was  to  be  divided  in  the  same  way.  The 
share  of  Boston  amounted  to  about  $260,000,  and  $250,000  of 

"  Auditor's  Report  (1908),  p.  228. 

*  Included  in  1897. 

*  City  Documents,  no.  11  (1893),  p.  25. 


274  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

this  amount  was  provided  by  a  loan  authorized  outside  the  debt 
limit. 

From  1896  to  1899  the  city  was  engaged  in  building  the  Charles- 
town  Bridge.^  This  bridge  which  also  carried  the  elevated  rail- 
way was  built  by  the  Boston  transit  commission.  The  cost  was 
about  $1,500,000,  of  which  $1,300,000  was  charged  to  the  account 
of  bridges  and  the  remainder  to  the  appropriation  for  the  transit 
commission. 

The  last  great  undertaking  was  the  replacement  of  the  old 
West  Boston  Bridge  by  a  magnificent  structure,  over  which  the 
Cambridge  subway  trains  were  to  run.  According  to  the  legisla- 
tive acts  which  provided  for  its  construction,  the  Boston  Elevated 
Railway  Company  was  to  pay  toward  the  cost  of  construction 
"  such  portion  thereof  as  shall  be  rendered  necessary  by  reason  of 
its  being  of  additional  size  and  strength  for  the  use  of  the  elevated 
railroad,"  ^  besides  paying  for  constructing  its  railway,  both 
elevated  and  surface,  across  the  bridge.  The  balance  of  the  cost 
was  to  be  divided  equally  between  Boston  and  Cambridge.  The 
bridge  was  to  be  constructed  by  a  commission  consisting  of  the 
mayors  of  the  two  cities  and  a  third  person  appointed  by  them. 
The  bridge  was  completed  in  1907,^  the  share  of  the  cost  borne  by 
Boston  amounting  to  about  $1,500,000.  This  was  met  by  a  loan 
outside  the  debt  limit,  as  provided  in  chapter  467  of  1898.  As 
in  the  case  of  Harvard  Bridge,  the  cost  of  maintenance  was 
divided  equally  between  the  two  cities. 

During  this  period  a  large  amount  was  expended  for  abolishing 
grade  crossings.  The  greater  part  of  the  expenditure  was  paid 
back  to  the  city  by  the  state  and  the  railroad  company  concerned. 

Ferries.  The  expenditure  for  ferries  increased  from  about 
$225,000  during  the  first  five  years  of  the  period  to  about  $275,000 
during  the  last  five  years.  The  rise  in  expenditure  from  $221 ,813 
in  1895  to  $345,163  in  1900  was  the  result  of  the  expenditure  of 
$500,000,  borrowed  outside  the  debt  limit,  for  the  purpose  of 
improving  the  ferry  accommodations  which  had  become  inade- 

*  Mayor's  Inaugural  (1900),  p.  107. 

*  Acts,  1897,  ch.  500,  sec.  15. 

'  City  Documents,  no.  17  (1908),  p.  17. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  275 

quate.*  The  management  of  the  ferries  was  improved  in  1891, 
when  the  board  of  directors  was  replaced  by  a  superintendent.* 
In  1895  the  department  was  abolished,  the  care  of  the  ferries  being 
given  to  the  superintendent  of  streets.' 

Health.  The  expenditure  for  public  health  at  the  end  of  the 
period  was  almost  three  times  what  it  was  at  the  beginning,  rising 
from  $611,381  in  1887  to  $1,763,917  in  1908.  The  watering  of  the 
streets  previous  to  1891  was  done  almost  entirely  by  private 
contractors  who  made  agreements  with  the  abutters.  The  lack 
of  systematic  watering  and  the  exorbitance  of  the  rates  charged 
provoked  agitation  which  led  to  the  passage  of  chapter  179  of 
1 89 1.  This  act  provided  that  any  city,  the  population  of  which 
exceeded  thirty  thousand,  might  armually  appropriate  money  to 
water  all  or  any  of  the  public  streets  within  its  limits.  The  whole 
or  any  part  of  the  cost  might  be  assessed  up)on  the  abutters. 

For  years  the  street  department,  unauthorized  by  any  ordi- 
nance, had  sp)ent  from  its  regular  maintenance  appropriation  a 
small  sum  for  street  watering.  In  1891  the  amount  thus  ex- 
pended was  $54,000.  To  this  amount  the  city  council  in  that 
year  added  $50,000,  the  first  specific  appropriation  for  street 
watering.* 

Boston  did  not  adopt  the  plan  of  watering  all  her  streets.  So 
much  resistance  was  made  to  the  prof)osal  that  the  city  levy 
assessments  that  the  city  council  gave  up  the  idea  of  compelling 
the  abutter  to  meet  any  part  of  the  cost.  At  the  same  time  the 
city  did  not  see  its  way  clear  to  provide  the  funds  from  the  nine- 
dollar  tax  levy.*  The  plan  was,  accordingly,  adopted  of  watering 
the  macadamized  streets  only,  leaving  to  those  abutting  on  other 
streets  the  old  method  of  dealing  with  contractors.  This  was  the 
system  down  to  1898  when,  under  chapter  419  of  1897  which 
replaced  the  law  of  1891,  the  city  began  to  water  all  its  streets. 
Special  assessments  were  levied  at  the  rate  of  five  cents  for  ever>' 
front  foot  upon  all  estates  within  four  miles  of  the  city  hall 

'  Ads,  i8qs,  ch.  435. 

*  City  Documents,  no.  220  (1894),  p.  158. 
'  Acts,  i8gs,  ch.  449,  sec.  25. 

*  City  Documents,  no.  36  (1892),  pp.  68-71. 

*  Ibid.,  no.  44  (1892). 


276  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

abutting  on  public  highways.  Beyond  the  four-mile  radius  the 
entire  cost  fell  upon  the  city.  In  1899  the  method  of  assessment 
was  modified,  the  charges  varying  in  the  different  districts  in 
accordance  with  the  amount  of  service  given. 

The  proceeds  from  the  assessments  were  sufficient  to  cover 
almost  the  entire  cost  to  the  city  during  the  three  years,  1898, 
1899  and  1900  in  which  they  were  collected.  In  1900  in  accord- 
ance with  the  recommendation  of  the  mayor  the  system  of  special 
assessments  for  street  watering  was  given  up,  the  entire  cost  after 
that  year  falling  upon  the  city.^  Thus  Boston  gave  up  a  source 
of  receipts  which  many  cities  enjoyed.  This  action  was  a  good 
example  of  the  readiness  of  the  citizens  to  burden  the  general  tax 
levy.  It  is  especially  interesting  as  coming  shortly  after  the 
passage  of  the  law  raising  the  tax  limit  from  nine  dollars  to  ten 
dollars  and  fifty  cents. 

An  important  cause  of  the  increase  in  expenditure  for  public 
health  after  1896  was  the  remarkable  development  of  the  system 
of  public  bath  houses  and  gymnasia.  The  extension  of  this 
branch  of  municipal  service  which,  besides  being  a  source  of  great 
pleasure,  improved  the  conditions  of  cleanliness  and  health  in 
many  districts  ^  was  due  to  the  efforts  of  Mayor  Quincy.  He 
looked  upon  the  providiag  of  public  baths  as  one  phase  of  the 
general  obligation  of  a  city  "  to  secure,  in  some  measure,  the 
enjoyment  by  all  of  at  least  a  certain  minimum  of  elementary 
social  advantages." '  As  a  result  of  the  policy  inaugurated  by 
Mayor  Quincy,  the  expenditure  for  public  baths  rose  from  about 
$20,000  in  1896  to  about  $240,000  in  1908. 

Another  cause  of  the  increase  after  1896  was  the  adoption  of 
better  methods  of  street  cleaning  and  refuse  disposal.  Up  to  1898 
garbage  had  been  disposed  of  by  the  insanitary  methods  of  dump- 
ing at  sea,  or  of  selling  it  to  be  fed  to  swine.  In  that  year  under 
authority  conferred  upon  towns  and  cities  by  chapter  377  of  1889, 
a  contract  was  entered  into  with  the  New  England  Sanitary 
Product  Company,  whereby  the  city  was  to  pay  the  company 
about  $50,000  annually  for  a  term  of  ten  years  for  disposing  of  its 

*  City  Documents,  no.  62  (1902),  p.  180.  *  Ihid.,  no.  3  (1899),  p.  13. 

»  Ihid.,  no.  5  (1903),  p.  3. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  277 

garbage  by  the  process  of  reduction.*  Although  public  opinion 
had  been  gathering  force  for  some  years  against  the  old  methods, 
it  is  not  unlikely  that  the  great  decline  in  the  receipts  from  the 
sale  of  swill,  due  to  the  low  price  of  pork,  hastened  the  change.* 

A  further  improvement  introduced  into  part  of  the  city  in  1899 
was  the  separation  of  ashes  from  "  papers  and  light  combustible 
waste  "  and  the  delivery  of  the  latter  to  the  plant  of  the  City 
Refuse  Utilization  Company,  under  a  contract  by  which  the  city 
paid  the  company  $5,5cx5  annually.'  These  changes  left  only  the 
ashes,  street  dirt  and  other  heavy  refuse  which  could  be  safely 
disposed  of  at  sea.  The  work  of  collecting  refuse  was  done 
almost  entirely  by  the  city. 

Library.  The  last  period  closed  with  construction  upon  the 
new  library  building  suspended.  In  May,  1888,  however,  work 
was  resumed  in  accordance  with  plans  calling  for  a  much  finer 
building.*  The  new  home  of  the  Boston  Public  Library  was 
opened  in  March,  1895.  The  cost  of  the  building  was  $2,450,000, 
a  figure  much  above  the  original  estimates.*  Of  this  amount, 
$2,000,000  was  obtained  from  loans  outside  the  debt  Umit  under 
authority  of  chapters  68  of  1889  and  324  of  1891.  The  old 
library  building  on  Boylston  Street  was  held  by  the  library  trus- 
tees until  February,  1899,  when  it  was  sold  for  $850,000.  The 
proceeds,  in  accordance  with  chapter  68  of  1889,  were  turned 
over  to  the  board  of  commissioners  of  the  sinking  funds." 

After  the  construction  of  the  new  building  the  expenditures 
remained  practically  constant.  The  average  for  the  period  1903 
to  1906  was  $330,623,  or  i.i  per  cent  of  the  total  expenditures  of 
the  city.  The  p>er  capita  figure  for  the  same  period  was  fifty-sbc 
cents.  The  library  was  the  only  branch  that  had  shown  no  ad- 
vance in  per  capita  expenditure  during  the  half-century. 

Schools.  The  expenditure  for  schools  maintained  throughout 
the  period  a  fairly  steady  rate  of  increase,  rising  from  $1,915,426 

'  Mayor's  Inaugural  (1898),  pp.  39-45- 
«  Ibid.  (1897),  p.  81. 

*  City  Documents,  no.  38  (1899),  p.  121;  Mayor's  Inaugural  (1899),  p.  141. 

♦  Ilnd.,  no.  220  (1894),  p.  73. 
»  Ibid.,  no.  18  (1896),  p.  6. 

•  Ibid.,  no.  33  (1900),  p.  3. 


278  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

in  1887  to  $4,732,611  in  1908.  There  was  only  one  break  in  this 
movement.  During  the  very  great  activity  in  schoolhouse  con- 
struction expenditures  rose  from  $4,314,147  in  1902  to  $4,998,766 
in  1903,  and  $5,739,510  in  1904,  to  fall  to  $4,711,655  in  1905. 
The  relative  importance  of  school  expenditure  increased  during 
this  period,  rising  from  14.9  per  cent  of  the  total  expenditures  in 
the  years  1883  to  1886  to  17.3  per  cent  in  the  years  1903  to  1906. 
Meanwhile  the  per  capita  figure  advanced  from  $4.94  to  $8.48. 

The  chief  item  of  school  expenditure,  the  salaries  of  the  in- 
structors, rose  very  gradually  from  $1,238,584  in  1887  to  $2,927,- 
032  in  1908.^  The  only  increase  of  importance  in  the  scale  of 
remuneration  came  in  1896.  It  was  not  a  large  increase,  raising, 
for  example,  the  maximum  salaries  of  the  first  assistants  in  the 
grammar  schools  from  $1,080  to  $1,212.  During  the  latter  part 
of  the  period  there  was  considerable  agitation  for  further  increases 
to  offset  the  advance  in  the  cost  of  living.  In  1889  the  position  of 
the  teachers  was  improved  by  making  their  tenure  permanent, 
subject  only  to  removal  by  the  school  committee,  in  place  of  the 
old  method  of  annual  election.  Though  the  teachers  practically 
never  failed  of  reelection,  the  uncertainty  was  harmful.^ 

A  further  improvement  .was  made  in  1900  by  chapter  237 
which  established  a  teachers'  retirement  fund.  All  teachers 
entering  the  service  of  the  city  after  the  passage  of  the  act  and 
those  already  in  its  service  who  chose  to  take  advantage  of  its 
provisions  were  to  have  deducted  from  their  salaries  eighteen 
dollars  a  year.  Teachers  who  had  taught  thirty  years,  at  least 
ten  in  the  public  day  schools  of  the  city,  were  upon  retiring  to 
enjoy  a  monthly  payment  from  the  fund.  This  privilege  also 
extended  to  those  incapacitated  for  teaching  who  had  taught  at 
least  two  years  in  the  city  of  Boston.  Ordinarily  no  annuity  was 
to  be  paid  unless  the  beneficiary  should  have  contributed  an 
amount  equal  to  the  assessments  of  thirty  years  —  $540.  This 
fund  permitted  the  payment  of  a  small  annuity.  On  January  3 1 , 
1909,  2,061  teachers  were  contributing  to  the  retirement  fund  and 
143  annuitants  were  each  receiving  $180  a  year.' 

1  For  a  detailed  analysis  of  school  expenditures  see  page  365  of  the  appendix. 
*  Finance  Commission,  i,  p.  61.  '  City  Documents,  no.  46  (1909),  p.  127. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  279 

Entirely  separate,  was  a  pension  fund  established  under  au- 
thority of  chapter  589  of  1908  which  provided  that  teachers  who 
had  reached  the  age  of  sixty-five  years,  or  had  served  in  the  public 
day  schools  for  thirty  years,  twenty  of  these  in  the  schools  of 
Boston,  should  be  entitled  to  a  p>ension  not  exceeding  $180  a  year. 
Smaller  pensions  were  to  be  p)aid  in  proportion  to  the  length 
of  service.  To  provide  the  money,  the  school  committee  was 
authorized  to  appropriate  an  amount  equal  to  five  cents  on 
every  thousand  dollars  of  taxable  property  in  addition  to  the 
amount  already  permitted  for  school  purposes.  The  same  act 
raised  the  general  tax  limit  of  the  city  by  five  cents,  making 
it  $10.55. 

During  this  period  important  changes  were  made  in  the  powers 
and  constitution  of  the  school  committee.  It  was  a  constant 
source  of  irritation  to  the  city  council  that  the  committee  should 
have  the  power  of  really  making  its  own  appropriations.  The 
committee  often  exceeded  the  sum  allotted  to  it  by  the  city 
council.  This  independence  naturally  became  all  the  more 
irritating  after  the  imposition  of  the  tax  limit.  Attempts  were 
made  to  bring  the  committee  under  the  p)ower  of  the  mayor  or 
city  council.  In  his  inaugural  of  i8g8  Mayor  Quincy  stated  that, 
in  his  opinion,  the  best  results  would  be  obtained,  if  the  mayor 
were  given  the  power  of  appointment,  thereby  placing  the  com- 
mittee on  exactly  the  same  basis  as  the  other  executive  depart- 
ments. But,  as  he  saw  no  hope  of  securing  such  a  law,  he 
suggested  other  plans,  the  purpose  of  which  was  to  keep  the 
expenditure  of  the  committee  within  certain  fixed  limits.* 

One  of  these  plans  was  incorporated  in  chapter  400  of  1898. 
This  act  provided  that  before  the  first  day  of  March  in  each  year 
the  school  committee  of  the  dty  of  Boston,  by  vote  of  two-thirds 
of  all  its  members,  was  to  "  make  appropriations  for  the  support 
of  the  public  schools  of  said  city  for  the  financial  year,  including, 
repairs  and  alterations  on  school  buildings." '  The  appropri- 
ations were  to  be  made  by  items  specifying  the  purpKJses  for  which 
the  money  was  to  be  expended.  These  appropriations  were  to  be 
included  within  the  tax  limit,  but  could  not  exceed  for  the  year 

»  Mayor's  Inaugural  (1898),  p.  22.  *  Acti,  1898,  ch.  400,  sec.  i. 


28o  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

1898-99,  $2.80  upon  each  $1,000  of  the  taxable  property  of 
Boston.  For  the  year  1899  the  limit  was  placed  at  $2.85,  for 
1900  and  every  year  thereafter,  $2.90.  Not  less  than  twenty-five 
cents  on  every  thousand  dollars  of  taxable  property  was  to  be 
expended  only  for  repairs  and  alterations  upon  school  buildings. 
The  votes  of  the  committee  were  to  have  the  same  force  and 
effect  as  orders  or  votes  of  the  city  council  and  were  likewise 
subject  to  approval  by  the  mayor;  they  could  be  passed  over  his 
veto  only  by  vote  of  three-fourths  of  all  the  members. 

This  provision  gave  the  mayor  for  the  first  time  a  real  check 
upon  the  specific  appropriations  of  the  school  committee;  pre- 
viously he  had  only  had  the  power  of  vetoing  the  general  unitem- 
ized  appropriation  for  schools  as  passed  by  the  city  council.^ 
Although  the  act  took  away  the  nominal  control  formerly  exer- 
cised by  the  city  council,  it  placed  a  definite  limit  to  the  appro- 
priations of  the  school  committee. 

The  act  of  1898  was  modified  by  amendments.  After  the 
passage  in  1900  of  the  law  raising  the  general  tax  limit  from  $9.00 
to  $10.50  it  was  not  surprising  that  the  limit  for  school  purposes 
should  also  be  raised.  In  1901  chapter  448  placed  the  limit  for 
1902  and  succeeding  years  at  $3.40.  It  was  provided,  however, 
that  not  less  than  forty  cents  should  thereafter  be  appropriated 
solely  for  new  school  buildings,  lands,  yards,  and  furnishings. 
Such  expenditures  had  formerly  been  met  almost  entirely  from 
loans.  In  1902  the  school  committee  appropriated  the  forty 
cents,  but  the  order  was  vetoed  by  the  mayor.  In  1903  the 
necessary  two-thirds  vote  could  not  be  obtained;  throughout  the 
period  the  committee  made  no  further  attempt  to  avail  itself  of 
this  provision.2 

The  limit  was  raised  again  in  1907  by  chapter  295  which 
authorized  the  committee  to  organize  physical  training  during 
the  summer  vacation,  and  allowed  it  to  increase  its  appropriations 
from  the  tax  levy  by  two  cents  in  1907  and  four  cents  in  each 
subsequent  year.  Chapter  357  of  the  same  year  provided  for  the 
appointment  of  nurses  to  assist  the  medical  inspectors  in  the 

^  Mayor's  Inaugural  (1899),  pp.  19-25. 
*  Finance  Commission,  i,  p.  368. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  28 1 

public  schools,  and,  to  meet  this  expenditure,  allowed  an  addi- 
tional $10,000  in  1907,  and  in  each  year  thereafter  two  cents  upon 
each  one  thousand  dollars  of  assessable  property.  Chapter  589 
of  1908  which  established  the  pension  fund  raised  the  tax  limit  by 
five  cents  for  both  school  and  general  purposes.  These  various 
acts  made  the  limit  for  school  purposes  $3.51  in  1908.  Of  this, 
forty  cents,  the  amount  available  for  schoolhouse  construction, 
was  not  used.^ 

In  this  as  in  former  periods  one  of  the  greatest  problems  was 
to  provide  adequate  school  accommodations.  The  city  had  not 
only  to  deal  with  a  growing  school  population  but  also  a  shifting 
one.  The  methods  by  which  it  was  obliged  to  acquire  land  and 
construct  school  buildings  were  costly.  Moreover,  instead  of 
keeping  pace  with  the  demand  for  new  buildings,  the  city  would 
permit  overcrowding  for  a  few  years,  and  then  spend  large  sums 
in  trying  to  provide  adequate  accommodations.  This  method 
made  it  almost  impossible  to  meet  the  cost  of  construction  from 
taxes,  as  ought  to  have  been  done  in  the  case  of  such  a  regularly 
recurring  want.  Almost  all  the  money  expended  for  new  schools 
came  from  loans.  The  city  did  not  appropriate  even  the  forty 
cents  from  taxes  as  provided  in  the  school  acts.  This  policy  was, 
however,  due  in  part  to  the  operation  of  the  tax  limit. 

For  many  years  after  the  incorporation  of  the  city  the  power  to 
sp>end  money  for  schoolhouses  was  vested  in  the  city  council,  a 
privilege  constantly  complained  of  by  the  school  committee. 
Their  demand  for  control  over  a  matter  which  so  vitally  concerned 
them  led  soon  after  the  charter  revision  of  1854  to  the  passage  of 
an  ordinance  which  stated  that  no  schoolhouse  should  be  located, 
erected,  or  materially  altered  until  the  school  committee  had  been 
consulted  —  except  by  order  of  the  city  council  This  exception 
soon  became  the  rule.  It  was  not  until  the  last  period,  by  chap- 
ters 408  of  1895,  400  of  1898,  and  362  of  1899  that  the  whole  con- 
trol of  repairs  and  the  erection  of  new  buildings  was  transferred  to 
the  school  committee,  subject  to  approval  by  the  mayor.     This 

•  Ch.  388  of  1909,  taking  effect  May  14,  190Q,  after  the  close  of  the  period 
raised  the  tax  limit  to  $3.61  for  1909,  $3.71  for  1910  and  $3.81  for  1911  and  there- 
after.    See  Auditor's  Report  (1909),  p.  246  (note). 


282  TEE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

added  power,  with  the  temptation  for  corruption,  was  bad  for 
the  school  committee.  To  avoid  the  possibility  of  further 
deterioration  of  the  committee,  chapter  473  of  1901  was  passed 
establishing  the  schoolhouse  department.^ 

The  schoolhouse  department  was  to  consist  of  three  commis- 
sioners appointed  by  the  mayor,  without  confirmation.  The 
school  committee  was  to  designate  annually  in  which  districts 
new  accommodations  were  necessary  and  the  approximate  num- 
ber of  additional  pupils  to  be  provided  for.  Chapter  450  of 
1907  instructed  the  committee  to  designate  the  order  in  which,  in 
its  opinion,  provision  should  be  made.  Then  the  schoolhouse 
board  was  to  select  the  site  and  ask  the  street  commissioners  to 
take  it.  This  the  latter  would  do  either  by  purchase  or  by 
exercising  the  right  of  eminent  domain.  A  wise  provision  in  the 
act  of  1 901  forbade  them  to  acquire  land  by  private  purchase,  if 
the  price  was  more  than  25  per  cent  above  its  average  assessed 
value  during  the  previous  three  years.  In  the  opinion  of  the 
finance  commission,  it  would  have  been  far  better  to  give  the 
schoolhouse  commissioners  power  to  take  their  own  land;  they 
pointed  out  that  the  time  to  make  a  bargain  was  prior  to  the 
final  selection  of  the  site.  The  street  commissioners  were  often 
forced  to  pay  a  price  not  only  far  above  the  assessed  value,  but 
also  above  prices  informally  given  before  the  taking.'^  The  bonds 
to  pay  for  these  expenditures  were  to  be  issued  upon  the  request 
of  the  mayor,  approved  by  a  two-thirds  vote  of  the  members  of 
each  branch  of  the  city  council. 

Most  of  the  loans  providing  for  schoolhouse  construction  were 
authorized  by  legislative  acts  and  were  inside  the  debt  limit. 
The  first  special  act  under  which  Boston  borrowed  for  school- 
houses  was  chapter  408  of  1895.  This  act  permitted  the  borrow- 
ing of  $500,000  annually  in  1895  and  1896,  to  be  reckoned  outside 
the  debt  hmit,  and  $400,000  in  each  of  the  three  following  years 
to  be  reckoned  within  the  limit.  Chapter  442  of  1897  raised  the 
amount  which  could  be  borrowed  inside  the  Umit  to  $650,000  in 
1897  and  1898,  respectively.  Chapter  149  of  1898  authorized  the 
borrowing  of  $850,000  during  the  next  three  years,  all  within  the 

*  Finance  Commission,  i,  pp.  365,  366.  *  Ibid.,  i,  pp.  376-380. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  283 

debt  limit.  Chapter  288  of  1901  authorized  $300,000  more, 
within  the  debt  limit.  The  effect  of  these  acts  is  seen  in  the 
advance  in  expenditures  for  schoolhouses  after  1894  which  rose 
from  about  $400,000  in  that  year  to  over  $800,000  in  1899.  It 
was  evident,  however,  that  even  larger  expenditures  were  neces- 
sary in  order  to  secure  adequate  school  accommodations.  Chapi- 
ter 473  of  1 90 1,  establishing  the  new  schoolhouse  department, 
made  provision  for  much  greater  borrowing. 

This  act  authorized  the  borrowing,  inside  the  limit,  of  not  over 
$1,000,000  in  1901  and  in  each  of  the  three  years  following.  The 
act  was  amended  in  1902  by  chapter  386  so  that  $1,500,000  might 
be  borrowed  in  each  of  the  years  1903,  1904  and  1905.  Accord- 
ingly, $5,500,000  was  borrowed  and  exp>ended  under  authority  of 
these  two  acts,  the  expenditure  for  new  schoolhouses  rising  to  its 
highest  point  in  1904 — $1,919,576.  It  was  expected  at  the  time 
these  acts  were  passed  that  the  loans  provided  therein  would  be 
sufficient  to  bring  the  school  accommodations  up  to  date,  and 
that  thereafter  the  forty  cents  from  the  tax  rate,  provided  in 
chapter  448  of  1901,  would  make  further  resort  to  loans  unneces- 
sary.^ Forty  cents  on  every  thousand  dollars  of  valuation  would 
have  made  about  $500,000  a  year  available  for  new  schoolhouses, 
and  in  a  few  years  would  have  reduced  to  a  small  amount  the 
loans  for  construction.  The  schoolhouse  board  stated  in  1907 
that  they  could  do  their  work  with  $500,000  a  year,  if  only  this 
amount  were  permanently  assured.* 

But  the  $5,500,000  was  not  sufficient  to  complete  the  task,  and 
the  city  was  unwilling  to  take  forty  cents  from  its  tax  rate  for  that 
purpose.  Accordingly,  chapter  392  of  1905  was  secured,  giving  the 
city  permission  to  borrow  an  additional  $1,500,000  inside  the  debt 
limit.  This  act  was  followed  by  chapter  450  of  1907  which  pro- 
vided that  Boston  might  issue  bonds  for  schoolhouses  —  $1,000,- 
000  in  1907  and  1908,  respectively,  and  thereafter  not  over  S500,- 
000  in  any  one  year.  All  these  loans  were  to  be  inside  the  debt 
limit  except  the  amount  by  which  the  combined  loans  of  1907  and 
1908  exceeded  $750,000.  The  period  closed  with  the  school 
accommodations  greatly  improved,  though  still  not  entirely  ade- 

>  Finance  Commission,  i,  p.  368.  *  City  Documents,  no.  37  (1907),  p.  2. 


284  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

quate.  Between  1903  and  1908  the  number  of  children  housed  in 
portable  schoolhouses  or  hired  premises  was  reduced  from  about 
io,ocx)  to  2,000.^ 

At  the  close  of  the  period  Boston  had,  under  authority  con- 
ferred by  special  acts,  borrowed  for  schoolhouses  to  the  extent  of 
$11,205,000,  of  which  only  $755,000  was  permitted  outside  the 
debt  limit.  The  sum  of  $3 ,45 5 ,000  was  borrowed  under  authority 
of  acts  passed  before  the  establishment  of  the  schoolhouse  depart- 
ment and  $7,750,000  by  virtue  of  subsequent  acts.  The  finance 
commission  justly  condemned  the  use  of  the  loan  for  schoolhouse 
construction,  claiming  that  it  bred  extravagance.^  The  restricted 
tax  rate,  however,  encouraged  this  loan  policy  in  schoolhouse 
building  as  in  all  works  which  might  be  deemed  permanent 
improvements. 

This  period  like  former  ones  saw  the  extension  of  the  school 
system  into  new  fields.  Particularly  rapid  was  the  development 
of  education  in  the  manual  and  industrial  arts.  In  1893  ^  ^^" 
chanic  arts  high  school  was  opened  which  was  crowded  with 
pupils  from  the  start.'  In  1908  Boston  was  planning  to  build  a 
commercial  high  school  which  has  since  been  opened. 

The  efiiciency  of  the  school  committee  was  increased  in  1905  by 
the  enactment  of  chapter  349  of  that  year.  This  act  reduced  the 
size  of  the  committee  from  twenty-four  members  to  five. 

Water.  The  expenditure  for  water  showed  a  moderate  increase 
during  this  period,  rising  from  $2,327,706  in  1887  to  $2,695,761 
in  1908.  The  figures  for  the  last  part  of  the  period  reveal  some- 
what more  regularity  than  those  for  the  first  part,  due  to  the 
establishment  of  the  great  metropolitan  water  system  which  took 
over  all  of  the  city's  waterworks,  her  distributing  plant  excepted. 
The  relative  importance  of  this  branch  of  expenditure  decreased, 
falling  from  15.2  per  cent  in  the  years  1883  to  1886  to  9.9  per 
cent  in  the  period  1903  to  1906.  The  per  capita  figure  fell  in  the 
meantime  from  $5.02  to  $4.87. 

Down  to  1895  Boston  pursued  the  policy  of  securing  the 
necessary  increase  in  her  supply  by  building  additional  basins  for 

*  Mayor's  Inaugural  (1903),  p.  7;  Finance  Commission,  i,  p.  42. 

*  Finance  Commission,  i,  p.  367.         *  City  Documents,  no.  220  (1894),  p.  67. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  285 

storing  the  waters  of  the  Sudbury  River.  By  that  time,  however, 
it  had  become  apparent  that  the  combined  Sudbury  and  Cochitu- 
ate  supply  was  insufl5cient;  the  quality  of  the  Mystic  supply  was 
poor.  Other  cities  and  towns  in  the  immediate  vicinity  were  also 
finding  their  supplies  inadequate.^  It  was  only  natural  that  the 
problem  should  be  solved  by  the  creation  of  a  metropolitan 
system. 

Chapter  488  of  1895,  "  An  Act  to  provide  for  a  metropolitan 
water  supply,"  followed  in  general  the  provisions  found  in  the  acts 
establishing  the  other  metropolitan  districts.  The  governor, 
"  by  and  with  the  advice  and  consent  of  the  council,"  was  to 
appoint  three  water  commissioners.*  They  were  to  "  construct, 
maintain  and  operate  a  system  of  metropolitan  water  works 
substantially  in  accordance  with  the  plans  and  recommendations 
of  the  state  board  of  health,  contained  in  their  report  to  the 
legislature  of  the  year  eighteen  hundred  and  ninety-five."  '  The 
district  to  be  served  included  the  citiesof  Boston,  Chelsea,  Everett, 
Maiden,  Medford,  Newton  and  Somerville  and  the  towns  of 
Behnont,  Hyde  Park,  Melrose,  Revere,  Watertown,  and  Win- 
throp.  Water  might  be  furnished  to  any  of  the  above  towns  or 
cities,  provided  that  at  the  time  of  making  application  the 
community  should  own  its  water-pipe  system.  Any  other  town 
or  city  within  ten  miles  of  the  state  house  was  to  be  admitted  on 
its  application,  provided  it  made  an  initial  payment  to  be  deter- 
mined by  the  board. 

The  board  was  given  power  to  take  by  purchase  or  othenvise 
the  waters  of  the  south  branch  of  the  Nashua  River  above  the 
dam  of  the  Lancaster  Mills  in  Clinton,  and  also  the  land  necessary 
for  the  construction  of  a  huge  reservoir  at  that  point.  The  act 
provided  that  on  or  before  the  first  of  January,  1898,  the  com- 
missioners should  take  over  the  Chestnut  Hill  pumping  station 
and  all  of  the  Boston  water  system  Ipng  to  the  west  of  the  Chest- 
nut Hill  Reservoir. 

The  funds  for  this  great  undertaking  were  to  come  from  the 
proceeds  of  bonds  issued  by  the  commonwealth  at  the  request  of 

>  Finance  Commission,  ii,  p.  a6.  *  Ibid.,  sec.  3. 

*  Acts,  1895,  ch.  488,  sec.  i. 


286  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

the  board.  They  were  not  to  exceed  twenty-seven  million  dol- 
lars. Subsequent  acts  increased  this  limit;  by  the  first  of 
January,  1909,  the  debt  had  reached  $40,898,000.  The  expendi- 
tures amounted  at  that  time  to  $40,684,637.  The  bonds,  running 
for  forty  years,  bore  interest  at  the  rate  of  3  and  3I  per  cent,  the 
latter  selling  at  a  premium.  On  January  i,  1909  the  sinking  fund 
established  by  the  act  amounted  to  $6,419,283.^ 

The  first  great  work,  the  construction  of  the  Wachusett  aque- 
duct which  conveyed  the  water  twelve  miles  in  tunnels,  covered 
masonry  and  open  channel  to  the  Boston  water  system  was 
completed,  and  the  water  introduced  in  March,  1898.^  The 
Wachusett  dam  across  the  Nashua  River  was  regarded  as  com- 
plete in  1906,  although  the  storage  of  water  was  begun  as  early  as 
1903.  The  work  of  stripping  the  soil  and  other  material  from 
6.44  square  miles  and  the  removal  of  6,926,000  cubic  yards  of 
material  was  finished  in  1905,  and  the  reservoir  was  for  the  first 
time  filled  to  its  high-water  mark  on  May  10,1907.'  The  work 
also  involved  the  relocation  of  8.87  miles  of  railroad  and  the  pur- 
chase and  taking  of  12.41  square  miles  of  land.  Situated  on  this 
land  were  6  mills,  4  churches,  8  schoolhouses,  492  residences  and 
other  buildings  and  2  cemeteries.*  Great  as  was  the  cost  of  this 
stupendous  work,  it  was  to  result  in  economy  for  the  towns  and 
cities  of  the  crowded  metropoHtan  area. 

The  method  of  apportioning  the  costs  was  laid  down  in  the  act. 
Each  year  the  state  treasurer  was  to  estimate  the  amount  needed 
to  pay  the  interest  and  sinking  fund  requirements  and  the  cost  of 
maintenance,  and  was  to  apportion  the  share  of  Boston  on  the 
basis  of  valuation.  In  the  case  of  the  other  towns  and  cities, 
however,  one-third  was  to  be  on  the  basis  of  valuation  and  two- 
thirds  in  accordance  with  population.  The  first  apportionment 
in  1898  was  to  be  only  $300,000,  beside  the  amount  expended  by 
the  state  board  of  health  in  connection  with  the  project.  Then 
the  assessment  was  to  increase  $200,000  annually  until  it  reached 
the  required  amount.     By  1901  it  was  apparent  that  this  Umita- 

*  Mass.  Public  Documents,  no.  57  (1908),  p.  33. 

*  Ibid.  (1909),  p.  12. 

*  Ibid.,  p.  13.  *  Ibid.,  p.  14. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  287 

tion  upon  the  assessment  would  result  in  a  large  deficit.^  Chapter 
489  of  1901  was,  accordingly,  passed,  making  the  assessment  for 
that  and  every  succeeding  year  cover  all  the  costs. 

It  was  felt  by  Boston  that  the  apportionment  of  her  share  on 
the  basis  of  valuation  was  unfair.  In  1902  it  was  estimated  by 
engineers  that,  whereas  Boston  paid  83  per  cent  of  the  charges, 
she  consumed  only  70  per  cent  of  the  water, ^  In  1904  the  basis  of 
assessment  for  the  other  towns  and  cities  was  made  valuation  for 
one-third  of  the  assessment,  consumption  for  two-thirds.'  The 
exception  in  the  case  of  Boston  was  removed  by  chapter  457  of 
1906. 

The  following  table  gives  the  total  assessments  levied  in  each 
year,  the  share  of  Boston  and  her  percentage  of  the  total  assess- 
ment.* 


Year 

Total 

Boston's  Share 

Percent 

1898 

$335,807 

$285,600 

85-05 

1899 

489,102 

411,861 

84.21 

1900 

697,968 

578,696 

82.91 

1901 

1,415,209 

1,169,105 

82.61 

1902 

1,546,081 

1,274,105 

82.41 

1903 

1,868,561 

1,510,857 

80.86 

1904 

2,100,800 

1,700,274 

80.93 

190S 

2,177,586 

1,758,635 

80.77 

1906 

2,262,657 

1,822,556 

80.55 

1907 

2,195,406 

1,726,588 

78.64 

190S 

2,271,151 

1,789,315 

78.78 

The  figures  show  the  great  increase  made  in  the  assessment  for 
1901  in  compliance  with  the  law  removing  the  former  limit.  The 
general  decline  in  the  percentage  of  Boston  was  due  in  part  to 
the  admission  of  other  towns  and  cities  into  the  system.  The  fall 
from  80.55  per  cent  in  1906  to  78.64  per  cent  in  1907  was  caused  by 
the  removal  of  the  special  basis  of  assessment  for  Boston.  Of  the 
total  assessment  of  $2,271,151  required  in  1908,  $1,433,517  was  for 
interest,  S5 19.581  for  the  sinking  fund,  and  $318,052  for  main- 

•  Mayor's  Inaugural  (1901),  p.  72. 

•  City  Documents,  no.  62  (1902),  p.  261. 

•  Acts,  IQ04,  ch.  426. 

«  The  figures  for  the  years  1898  to  1906  were  taken  from  Mayor's  Inaugural 
(1907),  apf)cndix  IV;  those  for  1907  from  Mass.  Public  Documents,  no.  57  (1907), 
p.  38;  those  for  1908  from  ibid.  (1908),  p.  35. 


288  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

tenance  and  operation.^  The  city's  share,  $1,789,315,  was  made 
up  as  follows:  for  interest,  $1,129,390;  for  the  sinking  fund, 
$409,349;  and  for  maintenance  and  operation,  $250,576.^  The 
cost  of  maintenance  accounted  for  only  one-seventh  of  the  annual 
charge. 

The  taking  of  the  Boston  water  system  was  one  of  the  largest 
transactions  of  its  kind  ever  made  in  this  country.  The  questions 
involved  were  novel.'  In  accordance  with  the  act  the  board 
on  the  first  day  of  January,  1898,  made  the  legal  taking  of  the 
system.^  The  purchase  price  was  agreed  upon  by  the  governor 
and  the  mayor  on  November  i,  1900,  on  the  basis  of  the  cost  of 
construction.  The  amount  was  placed  at  $12,531,000,  in  addi- 
tion to  $1,154,766  already  expended  by  Boston  on  the  uncom- 
pleted Sudbury  dam  and  reservoir.  Compensation  for  the  Sud- 
bury dam  had  already  been  made,  and  $5,000,000  had  also  been 
paid  on  account.  The  state  agreed  to  pay  interest  on  the  balance 
due  after  November  i ,  1900.  The  final  payment  was  made  to  the 
city  on  October  29,  1901.  The  total  amount  paid,  including  the 
payment  on  the  Sudbury  dam  and  reservoir,  was  $13,923, 715.^ 
In  his  inaugural  of  190 1  Mayor  Hart  highly  commended  the  gov- 
ernor for  his  aid  in  securing  a  settlement  without  litigation. 
"  It  is  doubtful,"  the  Mayor  said,  "  whether  history  shows  a  more 
equitable  settlement  of  a  claim  for  which  no  precedent  existed."  ^ 

The  disposition  made  by  the  city  of  this  large  sum  was  unfair  to 
the  water  department.  Chapter  427  of  1898  had  provided  that 
the  amount  received  should  be  invested,  and  the  income  appUed 
to  meet  any  deficiency  in  the  income  of  the  water  department. 
The  act  required,  however,  acceptance  by  the  city  council.  This 
was  not  given,  the  order  of  acceptance  being  vetoed  by  the 
Mayor.  The  city  did,  however,  in  1898  place  the  first  instal- 
ments in  city  bonds,  using  the  income  towards  paying  the  metro- 

^  Mass.  Public  Documents,  no.  57  (1908),  p.  35. 

*  Auditor's  Report  (1908),  p.  147. 

'  Mayor's  Inaugural  (1897),  p.  93. 

*  Mass.  Public  Documents,  no.  57  (1898),  p.  19. 

*  Ibid.,  no.  57  (1909),  p.  16;  City  Documents,  no.  62  (1902),  p.  259;  Mayor's 
Inaugural  (1901),  p.  8. 

'  Mayor's  Inaugural  (1901),  p.  9. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  289 

politan  water  assessments.  An  order  of  November  5,  1900 
devoted  the  $12,531,000  to  the  cancellation  of  the  general  debt.^ 
The  sum  of  $5,608,356  was  used  to  extinguish  the  Cochituate 
water  bonds  and  $6,922,000  to  purchase  and  cancel  loans  issued 
outside  the  limit  for  other  than  water  or  rapid  transit  purposes. 
The  balance  of  $643  was  paid  for  premiums  on  bonds  purchased.' 

The  taking  of  its  reservoirs  left  the  city  with  the  distributing 
system  alone.  In  its  management  of  this,  devoted  largely  to 
extensions  and  renewals,  the  finance  commission  found  good 
examples  of  the  extravagance  of  the  day-labor  system.  "  In  the 
past  ten  years,"  the  report  states,  "  not  less  than  $1,500,000  has 
been  diverted  from  the  revenues  of  the  city  waterworks  and  used 
to  put  and  keep  on  the  department  payrolls  men  for  whom  there 
was  no  legitimate  work."  '  Among  other  changes  the  commission 
recommended  giving  up  the  practice  of  borrowing  for  extensions, 
and  advised  basing  the  metropolitan  assessments  entirely  on 
consumption. 

The  waste  of  water  which  took  place  to  such  an  extent  in  earlier 
periods  continued  in  this.  The  period  opened,  however,  with  a 
great  improvement  in  this  respect,  due  to  the  limited  use  of 
meters  and  the  employment  of  inspectors.  With  the  building  of 
the  metropolitan  system  and  the  consequent  relief  from  fear  of  a 
scarcity  the  waste  once  more  became  great.  It  was  estimated  in 
1908  by  engineers  employed  by  the  finance  commission  that  not 
less  than  60  gallons  per  day  per  capita  were  wasted  out  of  a  total 
consumption  of  about  150  gallons.  The  metropolitan  commis- 
sioners pointed  out  the  same  year  in  a  letter  to  the  mayor  that, 
unless  this  waste  were  stopped,  new  sources  of  supply  would  soon 
have  to  be  secured  at  very  great  cost.* 

A  much-needed  reform  was  instituted  by  chapter  524  of  1907. 
This  act  provided  that  all  cities  and  towns  obtaining  their  supply 
from  the  metropolitan  system  should  after  December  31,  1907 
provide  with  meters  all  water  services  thereafter  installed,  and 
also  annually  equip  5  per  cent  of  all  without  meters  at  that  date. 
Boston  had  not  complied  with  the  law  at  the  close  of  the  period, 

'  Mayor's  Inaugural  (iqoj),  p.  13.  *  Ibid.,  p.  39. 

*  Finance  Commission,  ii,  p.  31.  *  Ibid.,  p.  40. 


290  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

being  prevented,  according  to  the  water  commissioner,  by  lack  of 
funds.  ^ 

County  of  Suffolk.  The  expenditures  of  Suffolk  County  ad- 
vanced steadily  from  $1,086,026  in  1887  to  $1,505,615  in  1908. 
In  the  period  1903  to  1906  they  constituted  4.9  per  cent  of  the 
total  expenditures  of  the  city.     The  per  capita  figure  was  $2.42. 

The  expenditure  for  the  new  court  house  which  began  in  the 
last  period  continued  until  1894.  The  occupation  of  the  building 
began  in  1891.  The  cost  amounted  to  about  $3,800,000  which 
was  within  the  limit  fixed  by  the  legislature  and  less  than  one-half 
the  figure  predicted  in  the  public  press.  The  building  covered 
one  and  one-half  acres  of  land,  and  had  nearly  five  acres  of  floor 
space.2  In  spite  of  these  accommodations,  an  unexpected  in- 
crease in  the  business  of  the  supreme  and  superior  courts  found  it 
crowded  by  1894.^  The  cause  of  this  increase,  a  fact  noticed  in 
former  periods.  Mayor  Matthews  found  in  the  law  governing  the 
venue  of  cases.  Whenever  possible,  attorneys  preferred  to  bring 
their  cases  into  Suffolk  County,  where  the  facilities  for  transact- 
ing business  were  greater  and  the  verdicts  of  the  juries  larger. 
This  would  not  have  resulted  in  a  burden,  if  the  city  had  been 
reimbursed  by  the  state,  but  the  receipts  arising  from  the  courts 
paid  but  a  small  part  of  their  expenditures.* 

The  finance  commission  of  1907  called  attention  to  the  steady 
increase  in  county  expenditures.  Of  the  total  expenditures  of 
$1,500,090  in  1907,  $286,782  was  spent  on  account  of  the  penal 
institutions,  $182,149  for  payments  on  the  county  debt,  and 
$7,324  for  certain  minor  items.  The  remainder,  classed  as 
general  expenditures,  was  $1,023,833.  The  increase  from  $520,- 
009  in  1892  represented  an  advance  of  about  97  per  cent.  Mean- 
while the  population  had  increased  but  32  per  cent  and  the 
valuation  but  51  per  cent.  An  analysis  of  the  various  branches  of 
county  expenditure  led  the  commission  to  conclude  that  the  cost 
of  administration  in  Suffolk  County  was  grossly  excessive.^ 

*  Finance  Commission,  ii,  p.  41. 

'  City  Documents,  no.  175  (1894),  p.  2. 

*  Ibid.,  no.  220  (1894),  p.  73. 

*  Ibid.,  pp.  33-36. 

'  Finance  Commission,  i,  pp.  389-400. 


1887-1908I  THE  METROPOUTAN  DISTRICTS  29 1 

One  cause,  according  to  the  commission,  was  the  circum- 
stance, akeady  mentioned,  which  made  Boston  bear  an  undue 
proportion  of  the  cost  of  litigation.  The  adherence  to  a  loose 
system  of  estimates  and  appropriations  in  county  matters,  the 
absence  of  any  effective  check  on  the  increase  of  salaries,  and  the 
creation  of  new  places  were  also  held  responsible.^  Finally,  the 
commission  called  attention  to  the  old  agreement  by  which 
Boston  paid  most  of  the  county  expenditures  of  Chelsea,  Everett 
and  Winthrop.2 

Rapid  Transit.  In  giving  its  assistance  to  the  solution  of  the 
rapid  transit  problem,  Boston  adopted  the  wise  policy  of  keeping 
in  its  own  hands  all  subways  within  the  city.  By  this  means  it 
not  only  secured  a  profitable  investment,  but  also  made  sure  its 
control  of  the  transit  situation.  Beginning  with  1895,  subway 
construction  demanded  a  continual,  though  naturally  irregular, 
expenditure.  In  the  years  1903  to  1906  the  expenditures  for 
rapid  transit  averaged  $1,730,495.  This  was  5.9  per  cent  of  the 
total  expenditures  of  the  city,  a  per  capita  charge  of  $2.93.  The 
greatest  expenditure  came  in  1905  when  $2,678,524  was  spent. 

The  question  of  rapid  transit  first  came  into  prominence  in  the 
early  eighties.  The  congestion  which  became  more  and  more 
serious  at  that  time  led  to  all  kinds  of  suggestions  for  its  remedy.' 
The  two  plans  which  found  most  favor  were  the  elevated  railroad 
and  the  subway,  and  it  was  for  the  privilege  of  constructing  these 
systems  that  the  fight  between  opp>osing  financial  interests  soon 
waxed  hot.  As  early  as  1887  the  West  End  Street  Railway 
Company  received  permission  under  chapter  413  to  construct  a 
subway,  but  it  made  no  use  of  the  power.  In  1889  a  contest 
between  this  company  and  the  Ames-Shepard  interests  who  were 
trying  to  procure  a  charter  for  a  combined  subway  and  elevated 
railway  resulted  in  a  victory  for  the  former.  The  West  End 
Company  secured  its  charter  for  an  elevated  railway  in  1890,  but 
did  not  take  up  the  task  on  account  of  the  great  cost  involved.* 

*  Finance  Commissum,  i,  pp.  397-399- 

*  Ibid.,  pp.  431-434. 

»  Mayor's  Inaugural  (1885),  p.  61;  ibid.  (1886),  p.  60. 

*  City  Documents,  no.  86  (1894),  P-  28. 


292  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

At  this  point  the  community,  exasperated  by  the  constant  and 
apparently  futile  struggle  of  the  financial  interests,  took  up  the 
problem  in  earnest.  In  his  inaugural  of  1891  Mayor  Matthews 
recommended  the  creation  of  a  commission  of  experts,  appointed 
by  the  mayor,  to  investigate  the  problem.^  An  order  on  February 
28,  provided  for  such  a  commission.  Later  in  the  year  the 
legislature  enlarged  this  body  by  the  addition  of  members  ap- 
pointed by  the  governor.  Pending  the  report  of  the  commission 
to  the  General  Court,  the  privilege  already  granted  the  West  End 
Company  was  suspended.^ 

The  report  of  the  commission,  which  came  too  late  in  1892  for 
action  in  that  year,  recommended  the  adoption  of  a  system, 
consisting  of  an  elevated  structure  in  the  suburbs  and  a  subway 
through  the  congested  business  center.  In  1893  the  legislature 
enacted  chapters  478  and  481  which  were  to  serve  as  alternative 
plans.  Chapter  481  provided  that  the  governor  should  appoint  a 
commission,  known  as  the  metropolitan  transit  commission, 
which  should  take  by  purchase  or  otherwise  a  strip  of  land 
extending  through  the  center  of  the  city  from  Causeway  Street  to 
Franklin  Park.  The  land  was  to  be  used  for  a  highway,  for  sub- 
ways, and  for  elevated  railroads,  as  the  commission  should 
determine.  Then  the  commission  might  authorize  the  West  End 
Street  Railway  Company  to  build  a  subway  for  street  railway 
tracks  on  such  terms  as  the  commission  might  determine.  Bids 
for  the  right  to  construct  and  operate  an  elevated  railroad  for  a 
term  not  exceeding  fifty  years  were  to  be  invited.  At  the  end  of 
this  time  the  railroad  was  to  become  the  property  of  the  city.  If 
the  commission  should  not  accept  any  bid,  it  might  upon  the 
authorization  of  the  city  council  itself  construct  the  railroad  and 
turn  it  over  to  the  city  to  operate.  This  act  which  required 
acceptance  by  the  voters  of  Boston  was  rejected  November  7, 
1893  by  a  small  majority.^ 

The  rejection  of  chapter  481  led  the  city  government  of  1893  to 
adopt  the  alternative  measure,  chapter  478.^     This  act  provided 

^  Mayor's  Inaugural  (1891),  p.  14.  ^  Acts,  1891,  ch.  365. 

*  City  Documents,  no.  51  (1908),  p.  306. 

*  Mayor's  Inaugural  (1894),  p.  12. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  293 

for  the  appointment  by  the  mayor  of  three  commissioners,  to  be 
known  as  the  board  of  subway  commissioners.  The  board  was 
authorized  to  lay  out  and  construct  a  subway  for  street  railway 
purposes,  extending  from  a  point  near  the  junction  of  Tremont 
and  Pleasant  Streets  to  Scollay  Square.  It  might  then  compel 
the  cars  of  any  Unes  to  run  through  the  subway.  Bonds  not 
exceeding  $2,000,000,  to  be  reckoned  outside  the  debt  limit, 
might  be  issued. 

It  was  not  felt,  however,  that  more  than  a  begiiming  had  been 
made  with  the  rapid  transit  problem.  The  act  of  1893  made 
provision  for  but  a  small  part  of  the  requirements  of  the  city.  In 
his  inaugural  of  1894  Governor  Greenhalge  pointed  out  how  much 
time  and  labor  had  been  given  by  preceding  legislatures  to  the 
subject.  "  Should  the  Legislature  of  1894,"  he  said,  "  succeed  in 
solving  this  great  problem  by  practical  legislation  it  will  have 
earned  for  itself  an  enviable  record  in  this  good  Commonwealth, 
where  so  much  has  been  accomplished  for  the  comfort  and  con- 
venience of  its  citizens."  ^  The  legislature  of  1894  did  succeed  in 
solving  the  problem  by  enacting  in  chapter  548  a  very  compre- 
hensive plan  for  rapid  transit  in  Boston. 

This  act  incorporated  the  Boston  Elevated  Railway  Company 
with  power  to  construct  an  elevated  system  in  Boston  and 
vicinity,  subject  to  the  approval,  as  to  locations  and  plans,  of  the 
mayor  and  aldermen  in  cities  and  the  selectmen  in  towns.  It 
might  also  "  lease,  purchase,  own  and  operate  any  lines  of  street 
or  elevated  railway  which  may  be  or  become  tributary  to  its 
lines,"  but  no  lease  or  purchase  was  to  be  made  without  the 
approval  of  the  railroad  conmiissioners.'  Under  the  authority  of 
this  and  other  acts  the  great  consolidated  system  of  the  Boston 
Elevated  Railway  Company  was  built  up. 

The  same  act  also  provided  for  the  construction  of  the  subway 
system.  The  governor  was  to  appoint  "  two  discreet  persons  " 
who  with  the  three  commissioners  already  appointed  by  the 
mayor  of  Boston  were  to  constitute  the  Boston  transit  commis- 
sion.'     The  act  gave  the  commission  p>ower  to  construct  the 

'  Senalt  Documents,  no.  i  (1894),  p.  44.  *  Ibid.,  sec.  23. 

*  Acts,  1894,  ch.  548,  sec.  17. 


294  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

Tremont  Street  Subway  with  its  branches,  the  East  Boston 
Tunnel,  and  also  the  much-needed  Charles  town  Bridge,  "  having 
regard  to  its  use  for  railway  purposes."  ^  Upon  the  order  of  the 
commission,  the  car  tracks  were  to  be  removed  from  Tremont 
Street  between  Boylston  Street  and  Scollay  Square,  and  from 
Boylston  Street  between  Tremont  Street  and  Park  Square. 
Compensation  for  use  of  the  subway  was  to  be  determined  by  the 
commission,  subject  to  the  approval  of  the  board  of  railroad 
commissioners. 

To  meet  the  cost  of  construction,  the  city  treasurer  from  time 
to  time  on  the  request  of  the  commission  was  to  issue  bonds  to  an 
amount  not  exceeding  seven  millions  of  dollars,  and  such  further 
amount  in  addition  to  $750,000  already  appropriated  for  the 
Charlestown  Bridge  as  would  be  necessary  for  its  completion. 
These  bonds,  including  the  $750,000  loan,  were  to  be  designated 
on  their  face  "  Rapid  Transit  Loan,"  and  were  to  run  for  a  term 
of  forty  years  at  rates  of  interest  not  exceeding  4  per  cent.  All 
but  the  $750,000  was  to  be  considered  outside  the  debt  limit. 
The  acceptance  of  the  voters  was  necessary  for  the  enactment  of 
this  important  measure.  It  was  given  by  a  small  majority  at  a 
special  election  held  July  24,  1894,  the  vote  being  15,542  in  favor 
and  14,162  opposed.^ 

The  completed  subway,  extending  from  the  junction  of  Shaw- 
mut  Avenue  and  Tremont  Street  to  the  North  Station,  was 
opened  for  full  use  on  September  3,  1898.  In  his  inaugural 
address  the  following  January,  Mayor  Quincy  was  able  to  say 
that  "  the  subway  has  fully  answered  the  expectations  of  its 
advocates,  and  has  at  least  assisted  very  materially  in  the  solution 
of  the  problem  of  rapid  transit  for  passengers  through  the  central 
part  of  the  city."  '  The  cost  of  the  subway,  including  the  altera- 
tions made  necessary  for  adapting  it  to  the  use  of  the  elevated 
trains  under  authority  of  chapter  500  of  1897,  was  not  excessive. 
It  amounted  to  approximately  $4,367,500. 

The  next  addition  to  the  subway  system  was  the  East  Boston 
Tunnel.     It  was  provided  in  chapter  500  of  1897  that,  as  soon  as 

*  Acts,  1894,  ch.  548,  sec.  30.  *  Mayor's  Inaugural  (1899),  p.  81. 

*  City  Documents,  no.  51  (1908),  p.  306. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  295 

the  Boston  Elevated  Railway  Company  was  authorized  to  begin 
the  construction  of  its  railroad,  the  transit  commission  was  to 
construct  the  tunnel  to  East  Boston.  Upon  its  completion 
the  tunnel  was  to  be  leased  to  the  company.  The  Boston 
Elevated  Railway  Company  was  authorized  to  begin  construc- 
tion in  the  summer  of  1898,*  but  a  question  as  to  the  interpre- 
tation of  the  act  and  a  trial  of  its  constitutionality  delayed  the 
work  on  the  East  Boston  Tunnel  for  two  years.''  The  tunnel 
was  finally  completed  and  opened  to  traffic  December  30,  1904. 
The  approximate  cost  was  $3,200,000.' 

The  last  great  subway,  built  during  this  period,  was  the  Wash- 
ington Street  Tunnel  constructed  under  authority  of  chapter  534 
of  1902  and  its  amendments.  The  act  was  adopted  by  the  voters 
on  December  9, 1902,  42,234  votes  being  cast  in  its  favor  and  only 
16,199  against  it.*  The  acceptance  of  the  act  by  such  a  large 
majority  would  seem  to  indicate  a  growing  approval  of  this 
method  of  dealing  with  the  transit  problem.  In  accordance  with 
the  terms  of  the  act,  the  tunnel  when  practically  completed  in 
1908  was  leased  to  the  Boston  Elevated  Railway  Company  for 
the  use  of  its  elevated  trains.  The  cost  up  to  January  31,  1909 
was  about  $7,670,000.' 

At  the  close  of  the  period  the  transit  commission,  under  au- 
thority of  chapter  520  of  1906,  was  preparing  to  begin  work  on  the 
Cambridge  Subway.  In  accordance  with  the  policy  of  Boston  of 
owning  all  subways  within  her  limits,  that  part  of  the  subway 
lying  within  the  city  was  to  be  constructed  by  the  transit  com- 
mission and  rented  to  the  Boston  Elevated  Railway  Company. 
The  Cambridge  end  was  to  be  constructed  by  the  company  itself. 

The  effective  work  done  by  the  transit  commission  caused  the 
legislature  to  continue  its  life  throughout  the  period.  At  the 
close  of  the  period  its  existence  seemed  assured  for  some  years  to 
come  by  the  inevitable  demand  of  the  city  for  still  more  adequate 
transit  facilities. 

>  hfayor's  Inaugural  (iSgg),  p.  83.  '  Ibid.  (1900),  p.  107. 

»  Auditor's  Report  (1907),  p.  276. 

*  City  Documents,  no.  51  (1908),  p.  307. 

»  Auditor's  Report  (1908),  p.  J 78. 


296  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

Receipts 

Taxes.  In  the  years  1903  to  1906  taxes  made  up  74.6  per  cent 
of  the  total  receipts  exclusive  of  loans,  compared  with  74.8  per 
cent  for  the  years  1883  to  1886.  In  looking  down  the  column 
which  gives  the  total  amoimt  raised  by  taxation,  one  is  struck  by 
the  change  in  the  character  of  the  movement  after  1885.  Abrupt 
increases  or  decreases  now  give  way  to  a  regularity  of  movement 
which  slowly  but  just  as  surely  brings  the  figures  to  a  higher  level. 
The  explanation  of  this  regularity  is  not  found  in  the  adherence 
of  the  city  government  to  any  far-reaching  plan,  but  in  the  auto- 
matic working  of  chapter  178  of  1885  and  its  amendments  which 
imposed  a  limit  on  the  tax  rate  of  Boston.  The  law  of  1885 
provided  that  the  rate  might  not  exceed  nine  doUars  on  every 
one  thousand  dollars  of  the  average  valuation  for  the  preceding 
five  years.  The  state  tax  and  the  sums  required  by  law  on 
account  of  the  city  debt  were  not  included  in  this  limit. 

With  the  door  to  excessive  borrowing  already  closed  by  statute, 
it  would  seem  that  the  imposition  of  a  tax  limit  had  at  last  se- 
curely blocked  the  further  encroachment  of  municipal  demands. 
But  the  forces  which  had  transformed  Boston  from  a  town 
without  even  public  sewers  or  public  bridges  into  a  city  with 
waterworks,  parkways,  hospital,  and  library  were  not  to  be  so 
easily  stopped.  The  demands  of  the  common  people  for  play- 
grounds, public  baths  and  technical  schools  could  not  be  set 
aside.  And  so,  now  at  this  point  and  now  at  that,  the  barriers 
imposed  by  the  legislature  gave  way. 

The  law  of  1885  included  the  sums  necessary  for  county  ex- 
penditures in  the  $9.00  limit.  Other  cities  were  given  a  $12.00 
limit  and  the  right  to  raise  money  for  county  demands  besides. 
By  chapter  281  of  1887  Boston  was  allowed  to  raise  a  sum  not 
exceeding  $425,000  a  year  for  county  expenditures.  This  limita- 
tion was  probably  due  to  a  fear  on  the  part  of  the  legislature  that 
Boston  might  take  advantage  of  her  control  over  county  affairs 
to  transfer  to  city  departments  money  raised  ostensibly  for  county 
purposes.^     In  1900  the  limit  upon  the  city's  tax  rate  was  raised 

*  City  Documents,  no.  220  (1894),  p.  34. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  297 

by  chapter  399  to  $10.50.  This  act  also  extended  the  limit  by- 
removing  the  prohibition  upon  the  amount  raised  for  county- 
purposes,  and  by  substituting  an  average  valuation  of  the  preced- 
ing three  years  for  the  preceding  five.  By  chapter  589  of  1908 
the  limit  was  raised  to  $10.55,  the  additional  five  cents  to  be  used 
for  the  school  pension  fund. 

From  1887  to  1896  the  amount  raised  by  taxation  increased  but 
slowly,  being  $10,907,495  in  the  former  year  and  $13,411,834  in 
the  latter.  But  from  1897  on  the  increase  was  faster.  In  1900, 
the  first  year  under  the  $10.50  law,  taxes  brought  in  $17,755,911, 
compared  with  $15,622,178  in  the  previous  year.  By  1908  the 
tax  receipts  amounted  to  $23,669,259.  Of  this  amount,  the 
general  property  tax  contributed  $21,781,063,  the  p>oll  tax, 
$119,420,  the  national  bank  tax  retained  by  the  city,  $183,606, 
the  national  bank  tax  from  the  commonwealth,  $103,491,  the 
corporation  tax,  $1,051,779,  the  street  railway  tax,  $349,770,  and 
the  street  railway  excise  taxes,  $75,122. 

In  the  table  on  the  next  page,  taken  from  the  rep>orts  of  the 
auditor,  will  be  found  the  total  possible  appropriations  for  city 
and  county  purposes  from  receipts  other  than  loans  and  also 
the  appropriations  actually  made  in  each  year  from  these  sources 
since  the  law  of  1885  went  into  effect.  The  figures  are  in  thou- 
sands of  dollars. 

Boston  raised  by  taxation  almost  as  much  as  the  law  permitted. 
From  1887  to  1899  all  that  could  possibly  be  gotten  from  the 
taxpayer  was  demanded.  In  1900,  the  year  the  limit  was  raised 
to  $10.50,  full  advantage  of  the  privilege  was  not  taken.  By 
1901,  however,  the  limit  was  again  practically  reached.  During 
the  remainder  of  the  period  the  actual  appropriations  were  from 
I  to  4  p>er  cent  below  the  possible  appropriations,  due  largely  to 
the  fact  that  the  school  committee  did  not  avail  itself  of  its  full 
privilege. 

Inasmuch  as  the  actual  rate  of  taxation  followed  so  closely  the 
f>ossible  rate,  an  increase  in  tax  receipts  could  come  only  through 
an  advance  in  the  valuation  of  taxable  property.  The  figures  for 
the  total  valuation,  both  real  and  personal,  rose  gradually 
throughout  the  period,  being  $747,642,000  in  1887,  $1,012,582,- 


298  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 


Year 

Total  Possible  Appropriations 

Actual  Appropriations 

1885 

$10,925 

$10,608 

1886 

10.795 

10,553 

1887 

",6S4 

11,654 

1888 

",45° 

11,450 

1889 

11,725 

",725 

1890 

12,489 

12,489 

1891 

12,799 

12,799 

1892 

13,600 

13,600 

1893 

13,465 

13,465 

1894 

13,391 

13,391 

1895 

14,013 

14,013 

1896 

14,544 

14,544 

1897 

15,329 

15,329 

1898 

16,742 

16,742 

1899 

16,885 

16,885 

1900 

20,337 

19,521 

1901 

20,052 

19,928 

1902 

19,781 

19,425 

1903 

20,593 

20,197 

1904 

20,946 

20,475 

190S 

21,430 

20,947 

1906 

22,273 

21,391 

1907 

23,214 

22,373 

1908 

23,508 

22,408 

000  in  1897  and  $1,327,662,000  in  1908.  The  smallest  increase 
came  in  1894,  a  year  of  business  depression.  The  per  capita 
valuation  increased  from  $1,756  in  1885  to  $2,115  ^  ^Q^S- 

The  escape  of  personal  property  became  even  more  marked  in 
this  period.  In  spite  of  an  absolute  increase  in  the  valuation  of 
personal  estate  from  $200,471,000  in  1887  to  $245,257,000  in  1908, 
a  period  in  which  the  valuation  of  real  estate  rose  from  $547,171,- 
000  to  $1,082,405,000,  the  percentage  of  the  burden  borne  by 
personalty  declined  from  26  to  18. 

The  tax  rate  increased  from  $13.40  in  1887  to  $16.50  in  1908. 
The  causes  of  this  increase  are  disclosed  by  a  study  of  the  table  on 
the  following  page  which  gives  the  rates  of  the  state,  county  and 
city  taxes. 

The  tax  rate  of  $13.40  with  which  the  period  started  was  not 
exceeded  until  1898.  The  average  rate  for  the  years  1887  to  1899 
was  $13.03.  With  the  increase  of  $1.50  allowed  in  1900,  came  a 
jump  to  a  higher  level,  the  rate  rising  from  $13.10  in  1899  to 


1887-1908]  THE  METROPOLITAN  DISTRICTS 


299 


Tax  Rate  pee 

$1,000 

Year 

State 

County 

City 

Total 

1887 

$1.00 

$0.57 

I11.83 

$13-40 

1888 

•97 

.74 

11.69 

13.40 

1889 

•83 

.80 

11.27 

12.90 

1890 

.69 

.85 

11.76 

13-30 

1891 

•53 

•57 

11.50 

12.60 

1892 

.63 

.77 

11.50 

12.90 

1893 

.92 

•75 

11.13 

12.80 

1894 

.75 

.81 

11.34 

12.80 

189s 

•SS 

.85 

1140 

12.80 

1896 

.58 

.84 

11.48 

12.90 

1897 

•73 

1. 00 

11.27 

1300 

1898 

•54 

1.06 

I2.CO 

13.60 

1899 

•55 

•95 

11.60 

13-10 

1900 

.61 

.95 

13-14 

14.70 

1901 

•70 

.90 

13-30 

14.90 

1902 

1.07 

•89 

12.84 

14.80 

1903 

1. 21 

.86 

12-73 

14.80 

1904 

1.27 

.90 

13.03 

15.20 

1 90s 

1.87 

•93 

13.20 

16.00 

1906 

1.79 

.91 

13.20 

15.90 

1907 

1.80 

.90 

13.20 

15.90 

1908 

2.22 

•94 

1334 

16.50 

$14.70  in  1900.  From  that  point  it  increased  to  $16.50  in  1908, 
$3.40  above  the  rate  for  1899.  The  causes  of  this  increase  after 
1899  are  found  in  the  advance  in  the  city  rate  from  $11.60  to 
$13.34,  and  also  in  the  growth  of  the  apportionment  made  by  the 
state.  This  apportionment  included  not  only  the  state  ta.\ 
proper  but  also  certain  assessments,  principally  the  metropolitan 
sewerage  and  park.  The  metropolitan  acts  required  that  the 
sewerage  and  park  assessments  should  be  levied  as  part  of  the 
state  tax.'  Boston  was  to  pay  the  water  assessment,  however, 
from  the  income  of  the  waterworks.*  If  we  eliminate  these 
assessments,  the  rate  for  the  state  ta.x  proper  would  be  about 
$1.50  in  1908.  As  these  assessments  were  not  large  in  1899,  it  is 
apparent  that  from  1899  to  1908  the  total  tax  rate  of  the  city  was 
raised  about  $1.00  on  account  of  the  growth  of  the  state  tax 
proper  and  about  So. 70  by  the  increase  of  the  assessments.     The 

'  Acts,  1889,  ch.  439,  sec.  15;  ibid.,  1893,  ch.  407,  set.  12. 
«  Ibid.,  1898,  ch.  427. 


300  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

p>ercentage  of  the  total  tax  receipts  demanded  by  the  state  tax 
proper,  the  figures  for  which  are  given  in  the  tables  of  expendi- 
tures in  the  appendix,  rose  from  4  per  cent  in  1899  to  8  per  cent 
in  1908.  The  city's  quota  of  the  total  state  tax  declined  slightly, 
being  37  per  cent  in  1887  and  35.9  per  cent  in  1908. 

Another  way  in  which  the  tax  burden  grew  in  spite  of  the  limit 
imposed  by  law  is  found  in  the  provision  placing  debt  require- 
ments outside  the  limit.  If  borrowing  were  allowed,  then  the 
burden  would  eventually  fall  upon  the  taxpayer  as  interest  and 
principal  came  due. 

As  in  former  periods  the  general  property  tax  was  the  chief 
support  of  the  tax  system  and  real  estate  more  than  ever  bore  the 
brunt  of  the  general  property  tax.  The  proportion  of  the  total 
tax  receipts  contributed  by  the  general  property  tax  was  practi- 
cally 90  per  cent  in  the  years  1887,  1897  and  1908.  In  1907  real 
property  made  up  82  per  cent  of  the  general  property  valuation 
and  land,  as  distinguished  from  buildings,  bore  60  per  cent  of  the 
tax  on  real  estate,  compared  with  58  per  cent  in  1887.^  Land  in 
1907  bore  practically  50  per  cent  of  the  city's  total  property  tax 
levy. 

The  poll  tax  brought  in  less  than  i  per  cent  of  the  total  tax 
receipts.  Unlike  assessments  on  property,  the  percentage  of  poll 
taxes  collected  was  very  small.  Before  1892  about  50  per  cent  of 
those  assessed  were  collected.^  In  1891  an  amendment  to  the 
constitution  repealed  the  provision  making  the  payment  of  a  poll 
tax  a  prerequisite  to  voting.'  As  a  result,  the  percentage  col- 
lected fell  to  27.1  in  1896,  24.4  in  1897  and  21.9  in  1900.*  To- 
ward the  end  of  the  period  a  determined  attempt  was  made  to 
collect  a  larger  proportion.  The  percentage  rose  from  26.3  in 
1905  to  48.5  in  1906.^  As  a  financial  venture  this  attempt  was 
not  a  success,  the  added  cost  of  collection  about  equalling  the 
additional  return.  The  cost  of  collecting  the  poll  tax,  normally 
very  high,  is  a  strong  argument  against  it.     In  1900  the  cost 

*  City  Documents,  no.  3  (1908). 

*  Finance  Commission,  i,  p.  55. 

'  Report  of  State  Tax  Commission  (1897),  p.  5. 

*  City  Documents,  no.  83  (1901),  p.  4. 
^  Finance  Commission,  \,  p.  55. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  3OI 

equalled  43  per  cent  of  the  amount  actually  received.^  Inequi- 
table, since  the  tax  bears  upon  all  males  alike,  irrespective  of  their 
ability  to  pay,  costly  to  collect,  and  productive  of  little  revenue, 
the  poll  tax  should  be  abolished.  The  argument  for  its  retention, 
that  voters  are  more  responsible  if  they  consciously  share  the 
burdens  of  government,  would  be  stronger  if  the  tax  did  actually 
reach  them  in  more  cases.  The  poll  tax  assessment  for  1908 
amounted  to  $375,132;  the  collections  made  in  the  same  year 
were  $119,420. 

The  tax  on  national  bank  shares  held  by  citizens  of  Boston  was 
collected  in  the  same  manner  as  in  the  preceding  period.  In 
1887  Boston  retained  $198,337  and  paid  over  to  the  state  $636,- 
634.  The  collections  declined  somewhat  during  the  middle  of 
the  period,  but  rose  again  toward  the  end.  In  1908  Boston 
retained  $183,606,  turning  over  $548,686.  The  amount  received 
by  the  city  on  account  of  shares  held  by  her  citizens  in  national 
banks  in  other  cities  and  towns  in  the  state  was  small.  The  last 
part  of  the  period  it  was  normally  about  $20,000, 

By  far  the  most  productive  tax  outside  of  the  general  property 
tax  was  the  general  corp>oration  tax  collected  by  the  state  and 
distributed  in  part  among  the  towns  and  cities.  The  share  of 
Boston  grew  from  $904,783  in  1887  to  $1,476,671  in  1908.'  For 
purp>oses  of  comparison  I  have  included  in  the  figures  for  1908  the 
proceeds  of  the  street  railway  tax  and  the  so-called  excise  tax  on 
street  railways. 

Down  to  1898  the  city's  share  in  the  corporation  tax,  corre- 
sponding to  the  holdings  of  her  citizens  in  the  capital  stock  of 
Massachusetts  corporations,  remained  practically  constant,  being 
$887,310  in  that  year.  In  1898  the  first  material  motlification  of 
the  law  in  this  period  so  changed  the  method  of  distribution  as  to 
give  Boston  a  larger  share.'  For  some  years  protests  had  been 
made  by  cities  with  large  street  railway  plants  against  the  method 
of  distributing  the  tax  on  street  railways.     In  his  inaugural  of 

'  City  Documents,  no.  83  (1901),  p.  7- 

*  The  figure  for  1887  is  made  slightly  brger  by  the  indusioo  of  the  city's  share 
of  the  bank  tax  collected  by  the  sUlc. 

»  Bullock,  Finances  of  ilassachuseUs,  p.  116. 


302  TEE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

1892  Mayor  Matthews  had  pointed  out  that  the  value  of  the  real 
estate  and  machinery  of  a  street  railway  which  might  be  taxed 
locally  was  very  small.  The  very  large  corporate  excess  remain- 
ing was  distributed  among  the  towns  on  the  basis  of  the  stock 
ownership  of  their  residents,  very  little  going  necessarily  to  the 
locality  where  the  earnings  of  the  companies  were  made.^  Rec- 
ognizing the  purely  local  character  of  street  railway  traffic,  the 
legislature  of  1898  enacted  chapter  578.^^  Henceforth  the  entire 
receipts  from  the  franchise  tax  were  to  be  distributed  among  the 
towns  and  cities  in  which  the  tracks  were  located.  As  a  result, 
the  state  lost  the  tax  on  shares  owned  by  residents  outside  the 
state.  Boston  gained  especially,  since  her  trackage  was  large. 
She  had  always  lost  under  the  old  plan,  owing  to  the  fact  that  so 
many  of  her  wealthy  business  men  resided  beyond  her  limits. 
The  street  railway  tax  brought  Boston  $486,000  in  1899,  helping 
to  increase  her  total  receipts  from  the  corporation  tax  from 
$887,000  to  $1,557,000. 

Chapter  437  of  1903  made  still  further  changes,  enacting  the 
so-called  business  corporation  tax  law  which  applied  to  manu- 
facturing and  mercantile  companies  only.  The  act  was  passed  in 
response  to  complaints  that  the  old  tax  was  driving  capital  from 
the  state.^  In  ascertaining  the  corporate  excess,  deduction  was 
now  to  be  made  not  only  for  real  estate  and  machinery,  both 
within  and  without  the  state,  the  practice  since  1865,  but  also  for 
all  property  taxable  in  other  states.  This  prevented  double 
taxation  on  merchandise  and  other  tangible  assets  employed  out- 
side the  state.  Deduction  was  also  to  be  permitted  in  the  case  of 
securities  which  if  held  by  natural  persons,  residing  in  Massa- 
chusetts, would  not  be  taxed.  This  change  made  it  practicable 
to  organize  a  Massachusetts  holding  company,  owning  shares 
in  other  Massachusetts  corporations.  A  maximum  limit  was  put 
on  the  tax  assessable  on  business  corporations.  The  amount 
assessable  must  not  exceed,  after  real  estate,  machinery  and 
non-taxable  securities  had  been  deducted,  120  per  cent  of  the 

^  Mayor's  Inaugural  (1892),  p.  32. 

*  Bullock,  Finances  of  Massachusetts,  p.  117. 

»  Ibid. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  303 

value  of  the  tangible  assets  and  taxable  securities  owned  by  the 
corp)oration.^ 

The  immediate  efifect  of  these  changes  was  naturally  a  loss  of 
receipts.  The  city's  share  of  the  corporation  tax  fell  from  $1 ,05 1  ,- 
000  in  1903  to  $945,000  in  1904,  But  the  next  year  it  rose  again 
to  the  level  of  1903,  and  held  that  position  the  rest  of  the  period. 
The  reductions  permitted  by  the  business  corporation  tax  law  of 

1903  stimulated  incorporation,  many  partnerships  taking  advan- 
tage of  its  more  liberal  provisions.  The  total  tax  receipts  from 
corporations  other  than  street  railways  rose  from  $4,207,000  in 

1904  to  $5,064,000  in  1908.  On  November  5, 1908,  when  the  pro- 
ceeds for  1908  were  distributed,  the  state  had  collected  $5,014,000. 
Of  this  amount,  $1,365,000,  representing  the  tax  on  shares  held 
outside  Massachusetts,  was  retained  by  the  state;  the  balance, 
$3,649,000,  was  given  to  the  towns  and  cities.  Boston  received 
$1,051,000  representing  20  per  cent  of  the  total  collections  and 
28  per  cent  of  the  amount  distributed.  The  rate  assessed  upon 
the  corporate  excess  fell  from  $15.06  in  1887  to  $14.50  in  1891, 
and  then  rose  to  $17.20  in  1908.  Of  the  $928,000  street  rail- 
way taxes  collected  in  1908,  Boston  received  $349,000  or  37 
per  cent.^ 

But  while  Boston  was  gaining  somewhat  with  the  growth  in  the 
corporation  tax  receipts  she  was  from  the  same  cause  probably 
losing  more  than  she  gained.  This  curious  result  arose  from  the 
fact  that,  as  long  as  a  business  was  unincorporated,  Boston  might 
assess  under  the  general  property  tax  its  real  estate,  machiner}', 
merchandise,  and  other  property.  But  as  soon  as  it  incorporated, 
Boston  could  only  tax  its  real  estate  and  machinery.  In  the  case 
of  many  mercantile  houses  the  item  of  merchandise  was  very 
important  and  the  incorporation  of  such  businesses  deprived 
Boston  of  much  personalty  formerly  taxable.  Mayor  Fitzgerald 
estimated  in  1906  that  the  loss  from  this  source,  going  on  during 
the  preceding  fifteen  years,  amounted  to  at  least  $15,000,000  of 

'  In  the  report  of  the  tax  commissioner  for  1905,  pp.  21-27.  w>H  be  found  con- 
crete examples  showing  how  the  corporate  excess  and  the  maximum  limits  were 
determined. 

•  Mass.  Public  Documents,  no.  i6  (1908). 


304  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

taxable  personal  property.  He  estimated  the  annual  loss  to  the 
treasury  on  this  account  at  about  $240,000  a  year.^ 

In  1908  the  legislature  recognized  the  right  of  the  locality  where 
a  business  was  carried  on  to  a  greater  share  in  the  tax  on  its  cor- 
porate franchise.  By  chapter  614  the  distribution  of  the  amount 
going  to  the  towns  and  cities  was  so  changed  that,  instead  of  all 
going  to  the  localities  where  the  stockholders  resided,  but  one- 
half  was  to  be  thus  distributed,  the  other  half  going  to  the  locali- 
ties where  the  corporations  carried  on  business.  As  the  act  did 
not  take  effect  until  1909,  the  effect  upon  the  share  of  Boston  is 
not  seen  in  this  period.  The  sum  turned  over  to  the  city  in  1909 
amounted  to  $1,361,000,  an  increase  of  $310,000. 

Beginning  with  1899,  the  city  received  a  small  amount  from 
excise  taxes  on  street  railways.  This  advanced  from  $53,000  in 
that  year  to  $75,000  in  1908.  Almost  all  of  these  receipts  arose 
from  the  operation  of  section  10,  chapter  500  of  1897.  This 
section  provided  that  in  addition  to  the  regular  corporation  tax 
imposed  on  street  railways  the  Boston  Elevated  Railway  Com- 
pany should  annually,  as  compensation  for  privileges  granted  and 
for  the  use  of  the  public  streets,  pay  to  the  commonwealth  a  sum 
equal  to  seven-eights  of  i  per  cent  of  the  gross  earnings  of  the 
company.  In  case  the  dividend  should  exceed  6  per  cent,  it  was 
to  pay  in  addition  a  sum  equal  to  the  excess  of  the  dividends  over 
6  per  cent.  The  return  from  this  excise  was  to  be  distributed 
among  the  different  cities  and  towns  in  proportion  to  the  mileage 
located  therein.  The  share  of  Boston  for  1899  was  $51,000,  In 
1908  the  city  received  $71,000  out  of  a  total  of  $120,000  paid  by 
the  company .2  Other  street  railways  in  Boston  contributed 
directly  to  the  city  an  excise  tax  under  the  provisions  of  chapter 
578  of  1898,  a  general  act  relating  to  street  railways.  The 
amount  thus  contributed  was  only  $3,270  in  1908.  Of  this  simi, 
the  Boston  and  Northern  paid  $712;  the  Old  Colony,  $165;  and 
the  Union  Freight  Railway,  $2,392. 

No  important  change  took  place  in  the  assessors'  department 
during  the  period.     The  charter  of  1909  gave  the  mayor  the 

*  Mayor^s  Inaugural  (1906),  pp.  8,  9. 

*  Mass.  Public  Documents,  no.  6  (1908),  p.  128. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  305 

power  of  appointing  the  principal  assessors  without  confirmation, 
subject  only  to  certification  by  the  civil  service  commission. 

Rents.  The  receipts  derived  from  the  rental  of  city  property 
steadily  decreased  in  relative  importance.  From  9  per  cent  of 
the  total  receipts  in  the  years  1828  to  183 1,  they  fell  to  6  per  cent 
in  the  period  1840  to  1843,  ^-^  per  cent  in  the  years  1868  to  1871, 
0.8  per  cent  in  the  period  1883  to  1886  and,  finally,  0.5  per  cent  in 
the  p>eriod  1903  to  1906.  If  we  should  include  the  subway 
rentals,  placed  separately  under  the  head  of  rapid  transit,  the 
importance  of  this  branch  would  be  greatly  increased. 

The  receipts  from  rentals  remained  practically  constant  from 
1887  to  1901.  In  1902  they  rose  from  $114,128  to  $131,533,  and 
held  this  new  level  throughout  the  rest  of  the  period.  This 
advance  was  due  to  an  increase  of  about  30  per  cent  made  in  the 
rentals  of  the  market  houses  at  the  expiration  of  the  old  leases.' 
In  1908  the  markets  contributed  $109,952  of  the  $131,556  arising 
from  rentals. 

Interest.  Interest  constituted  0.7  per  c6nt  of  the  total  receipts 
in  the  years  1903  to  1906.  The  principal  items  which  made  up 
the  $544,389  received  in  1908  were  $284,583  of  premium  on  loans, 
$53,810  interest  on  bank  deposits,  $168,088  of  interest  on  over- 
due taxes  and  $5,205  of  interest  on  various  assessments. 

Licenses.  In  the  years  1903  to  1906  licenses  contributed 
0.2  p>er  cent  of  the  total  receipts.  Receipts  from  this  source 
advanced  very  gradually  from  $47,862  in  1887  to  $57,916  in  1901. 
After  that  they  increased  rapidly  to  $112,668  in  1908. 

A  comparison  of  the  license  taxes  in  force  in  190 1  and  in  1908, 
and  the  receipts  derived  in  each  case  shows  that  the  list  was 
extended  but  little,  whereas  the  receipts  in  many  cases  increasetl 
considerably.  For  example,  the  receipts  from  the  license  on 
amusements  advanced  from  $1,050  to  $14,076.  A  new  source  of 
receipts  was  made  possible  by  chapter  584  of  1907.  This  act  gave 
the  dty  power  to  grant  licenses  for  the  storage  and  sale  of  mer- 
chandise in  the  public  streets.  The  minimum  fee  for  this  charge 
was  five  dollars,  the  maximum,  one  hundred  dollars.  The  city 
authorities  believed  that  Boston  was  the  first  city  in  the  country 
«  City  Documents,  no.  25  (1903),  p.  a. 


3o6  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

to  make  use  of  such  a  license.  The  renting  of  sidewalk  space  had 
previously  been  a  source  of  receipts  to  the  owners  of  the  abutting 
property.  As  high  as  fifteen  dollars  had  been  charged  stand- 
keepers  by  owners  or  lessees  for  a  Saturday  afternoon  and 
evening.^  Though  the  operation  of  the  law  aroused  much 
resistance,  and  its  effectiveness  was  limited  because  of  a  technical 
defect  which  prevented  prosecution,  the  new  license  in  1908 
brought  in  $20,131.2 

Liquor  Licenses.  The  receipts  from  liquor  licenses  were  even 
more  important  in  this  period  than  in  the  preceding.  In  the 
years  1903  to  1906  this  branch  brought  in  annually  on  the  average 
$1,457,878  or  5.2  per  cent  of  the  total  receipts.  One-quarter  of 
this  the  city  reluctantly  gave  over  to  the  state.' 

In  1888  by  chapter  340  of  that  year  the  number  of  licensed 
places  was  limited  to  one  for  each  thousand  of  population  in  all 
towns  and  cities  except  Boston  where  the  limit  was  placed  at  one 
for  every  five  hundred  people.  Compliance  with  this  law  meant  a 
reduction  in  the  number  of  licensed  places  by  one-half.*  In  spite 
of  the  difficulties  of  the  task,  the  reduction  was  accomplished,  the 
number  being  cut  down  from  1,789  on  November  30, 1888,  to  779 
a  year  later.^ 

The  reduction  in  the  number  of  licenses  and  the  consequent 
increase  in  their  value  demanded  higher  fees.  Chapter  341, 
enacted  at  the  same  time  as  340,  made  the  old  maximum  fees  the 
new  minimum  ones.  A  license  of  the  first  class,  instead  of  paying 
a  minimum  of  $100  or  a  maximum  of  $1,000,  was  to  pay  not  less 
than  $1,000.®  The  law  increased  the  fees  to  such  an  extent  that 
the  new  receipts  were  greater  than  the  old.  In  1908,  of  a  total 
of  $739,089  received  by  the  state,  $360,659  came  from  Boston.^ 

Special  Assessments.  Though  a  source  of  large  receipts  to 
many  American  and  foreign  cities,  the  special  assessment  brought 

'  City  Documents,  no.  44  (1908),  pp.  7-9.  *  Ibid.,  no.  39  (1909),  p.  8. 

*  Mayor's  Inaugural  (1906),  p.  24. 

*  Ibid.  (1889),  p.  10. 

*  See  Reports  of  Board  of  Police  in  House  Documents  for  i88g  and  1890. 

'  The  former  scale  is  found  in  section  11,  chapter  100  of  the  Public  Statutes  of 
Massachusetts. 

''  Mcus.  Public  Documents,  no.  6  (1908),  pp.  66-68. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  307 

in  very  little  to  Boston.  Of  the  two  chief  obstacles  to  the 
enjoyment  of  an  adequate  special  assessment  law,  one  was  the 
supreme  court  of  the  state  which  declared  unconstitutional 
principles  very  essential  to  the  plan.*  The  other  was  the  ver>' 
efiFective  opposition  which  real  estate  owners  throughout  the 
entire  history  of  the  city  succeeded  in  organizing.^  Failure  to 
assess  adequately  the  cost  of  improvements  burdened  the  general 
taxpayer,  and,  moreover,  led  to  the  policy  of  putting  ofiF  much- 
needed  improvements  until  their  cost  had  been  greatly  increased. 
The  receipts  from  sp>ecial  assessments  averaged  in  the  years  1903 
to  1906  but  $477,156,  or  1.7  per  cent  of  the  total  receipts  of  the 
city. 

At  the  beginning  of  this  period  the  main  provisions  of  the 
various  special  assessment  laws  were  as  follows.  Sewer  assess- 
ments called  for  three-quarters  of  the  cost,  the  principle  followed 
under  various  laws  since  1841.  The  best  of  these  laws,  in  the 
opinion  of  Mayor  Matthews,  chapter  232  of  1878,  had  brought  in 
but  38  per  cent  of  the  cost.'  Sidewalk  assessments,  levied  under 
chapter  303  of  1872,  demanded  that  one-half  of  the  cost  should  be 
paid  by  the  abutter.*  The  collection  of  these  assessments  was 
good.  Assessments  for  the  construction  of  streets  might  not 
exceed  one-half  of  the  special  benefit  conferred.'  The  collections 
for  street  assessments  were,  as  we  have  seen,  very  poor. 

The  first  change  in  the  assessment  provisions  was  made  by 
chapter  456  of  1889.  This  act  put  an  end  to  the  old  three- 
quarter's  rule  applying  to  sewer  construction.  The  new  law 
followed  the  recommendation  of  the  superintendent  of  sewers 
made  in  his  report  for  1887.  The  superintendent  believed  that  if 
a  uniform  charge  could  be  adopted,  irresp)ective  of  the  cost  of 
laying  the  particular  sewer,  this  certainty  of  knowing  the  cost  in 
advance  would  be  of  great  service  to  those  considering  the 
advisability  of  petitioning  for  a  sewer.  Chapter  456  provided  for 
an  assessment  on  land  within  one  hundred  feet  of  the  street  in 
which  the  sewer  was  laid,  "  amounting  to  the  sum  obtained  by 

'  City  Documents,  no.  83  (1901),  p.  9. 

»  Ibid.,  no.  220  (1894),  p.  91.  *  Ibid.,  no.  34  (1893),  p.  69. 

»  Ibid.,  p.  60.  *  Ibid.,  no.  83  (1901),  p.  II. 


308  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

multiplying  the  number  of  square  feet  of  land  within  100  feet  of 
the  street  by  the  number  representing  one  two-hundredth  part  of 
the  average  cost  per  running  foot  of  all  the  main  and  common 
sewers  of  the  city  of  Boston  built  during  the  five  fiscal  years 
preceding."  ^  This  act  which  would  have  returned  a  fair  pro- 
portion of  the  cost  was  speedily  amended  by  chapter  346  of  1890 
which  accomplished  a  reduction  of  at  least  one-half  in  the  amount 
assessable. 

The  abutter  was  now  to  pay  one  cent  for  each  square  foot  with 
the  very  important  provision  that,  if  the  cost  of  the  particular 
sewer  was  less  than  the  amount  returned  to  the  city,  the  assess- 
ment should  be  reduced  proportionately.  The  real  estate 
interests  had  overdone  the  matter.  Only  21  per  cent  of  the  cost 
was  returned  under  the  provisions  of  this  act.  The  indignant 
taxpayers  petitioned  the  legislature  of  1892  for  a  law  permitting  a 
higher  assessment.  ^ 

Meanwhile  the  legislature  had  replaced  the  old  betterment  law 
concerning  street  construction  by  chapter  323  of  189 1.  The  new 
law  imposed  the  entire  cost  upon  the  abutters,  the  cost  being 
distributed  in  accordance  with  the  proportions  in  which  the  board 
of  street  commissioners  should  determine  that  the  various  parcels 
of  land  had  been  increased  in  value.  The  liability  did  not  extend 
beyond  one  hundred  and  twenty-five  feet  of  the  highway.  To 
provide  working  funds,  the  city  might  borrow  three  million  dol- 
lars in  excess  of  the  sinking  funds  established  for  the  payment  of 
this  debt.     Assessments  were  to  be  paid  into  the  sinking  fund. 

Chapters  402  and  418  of  1892  extended  the  provisions  of 
chapter  323  of  1891  to  sewer  construction.  The  assessment  was 
placed  at  four  dollars  a  running  foot.  Though  it  was  expected 
the  assessment  would  cover  about  75  per  cent  of  the  cost,  up  to 
February  i,  1894  only  59.9  per  cent  had  been  assessed.' 

Such  was  the  sewer  assessment  law,  modified  to  some  extent  by 
amendments,  until  the  enactment  of  chapter  426  of  1897.  This 
act  provided  in  a  comprehensive  way  for  much-needed  improve- 
ments in  the  sewerage  system,  allowing  the  city  to  borrow  to  the 

*  City  Documents,  no.  34  (1892),  p.  134. 

'  Ibid.,  no.  220  (1894),  p.  60.  '  Ibid. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  309 

extent  of  one  million  dollars  a  year.  As  in  chapter  323,  the 
legislature  proceeded  on  the  assumption  that  the  money  was  to  be 
returned  by  assessments.  It  was  provided  that  the  board  of 
street  commissioners  of  Boston  should  annually  determine  "  just 
and  equitable  sewerage  charges  to  be  paid  by  estates  in  said  city 
for  the  construction,  maintenance  and  operation  of  the  sewerage 
works,  taking  into  consideration  in  determining  the  charges  the 
necessity  of  the  works  as  caused  by  each  estate,  the  amoimt  of 
use  thereof,  if  any,  by  the  estate  or  its  occupants,  the  benefit 
received  therefrom  by  the  estate,"  as  well  as  other  things.^ 
Chapter  426  introduced  a  new  principle  into  sewer  assessments  in 
the  charge  for  maintenance  and  operation. 

The  street  commissioners  adopted  a  scheme  of  assessment,  and 
applied  it  to  estates  generally  throughout  the  city.  They  im- 
posed a  charge  of  three  and  one-half  cents  for  every  hundred 
dollars  of  land  valuation,  buildings  excluded.  Two  cents  of  this 
amount  was  for  general  maintenance.  The  assessment  was 
bitterly  opposed,  and  when  carried  to  the  supreme  court  was 
declared  in  May,  1899,  unconstitutional  on  the  ground  that  the 
act  did  not  contemplate  an  assessment  levied  in  accordance  with 
special  and  peculiar  benefits.*  The  dty  was  forced  to  return 
almost  a  half-million  dollars.' 

Failing  in  her  plan  to  relieve  the  general  taxpayer  of  the  cost  of 
the  sewerage  system,  Boston  straightway  secured  chapter  450  of 
1899.  This  act  gave  the  board  of  street  commissioners  power  to 
assess  estates,  especially  benefited  by  a  new  sewer  or  drain,  a 
proportional  part  of  the  cost,  not  exceeding  in  amount  the  sum 
of  four  dollars  p>er  running  foot.  This  law,  but  little  modified, 
remained  in  force  during  the  rest  of  the  period. 

Chapter  323  of  1891  provided  that  in  the  case  of  sidewalks 
built  in  connection  with  new  streets  their  cost  should  be  part  of 
the  general  assessable  cost.  The  provisions  did  not  apply  to 
sidewalks  built  on  old  streets  until  the  passage  of  chapter  401  of 
1892.  Straightway,  the  real  estate  interests  began  to  shift  the 
burden  back  upon  the  general  taxpayer.     Chapter  437  of  1893 

'  Acts,  i8q7,  ch.  426,  see.  7. 

»  City  Documents,  no.  38  (1899),  pp.  176-180.  '  Ibid.,  p.  11. 


3IO  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

effectively  checked  sidewalk  construction  by  failing  to  provide 
the  necessary  funds.  Moreover,  the  assessment  could  not  exceed 
one-half  the  cost,  and  in  case  of  an  assessment  for  an  earlier  side- 
walk the  amount  of  the  old  assessment  must  be  deducted  from 
the  new.  By  chapter  82  of  1894  the  city  repaid  45  per  cent  of  the 
assessments  made  under  the  law  of  1892.  The  act  of  1893, 
somewhat  modified  by  chapter  393  of  1906,  remained  in  force 
throughout  the  rest  of  the  period.  Though  legally  one-half  the 
cost  might  be  assessed,  in  practice  a  much  smaller  part  generally 
fell  upon  the  abutter.^ 

The  history  of  street  assessments  after  1891  is  one  of  amend- 
ments modifying  the  bold  provisions  of  chapter  323,  often  passed 
in  fear  of  adverse  court  decisions,  of  low  assessments,  of  delayed 
assessments,  of  assessments  held  up  by  suits  at  law,  often  to  be 
scaled  down  in  the  end,  and,  finally,  of  the  never-tiring  opposition 
of  the  real  estate  speculator  who  for  generations  profited  by  the 
generosity  of  the  city.  Though  much  modified,  the  old  principle 
of  charging  the  entire  cost  of  the  improvement  was  not  given  up 
in  theory  imtil  1899.  Chapter  433  of  that  year  provided  that  the 
assessment  should  not  exceed  the  special  benefit.  The  change 
was  timely.  In  April,  1901,  the  supreme  court  decided,  in  a  case 
involving  an  assessment  levied  under  the  provisions  of  chapter 
323,  that  the  assessment  of  the  whole  cost  of  construction  was 
unconstitutional,  for  the  reason  that  this  whole  cost  "  plainly 
may  be  greater  than  the  benefit  to  the  adjoining  estates."  ^ 
Before  the  change  was  made,  the  city  was  constructing  several 
streets  under  special  acts  which  permitted  an  assessment  cover- 
ing only  the  special  benefit.  One  of  these  improvements  was  the 
extension  of  Boylston  Street,  under  the  provisions  of  chapter  339 
of  1893. 

In  1902  chapter  323  was  still  further  modified.  By  chapter 
521  of  that  year  the  assessment  could  not  exceed  the  special 
benefit,  nor  could  it  in  any  event  exceed  one-haK  the  assessable 
cost.  This  assessable  cost  included  the  cost  of  sewers  up  to  four 
dollars  a  ninning  foot.     The  principal  items  excluded  were  the 

*  Finance  Commission,  iv,  pp.  242-244. 

*  Cily  Documents,  no.  83  (1901),  pp.  15,  16. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  311 

The  Assessable  Cost  op  Streets  Built  under  the  Highway  Acts 
AND  THE  Percentages  Assessed,  Collected,  Abated  and  Oxttstanding.* 


Year 

PraCENTAGB 

0?  THi  Cost 

Committed 

Assessable  Costs 

Assessed 

Collected 

Abated        ( 

)utstandii>j 

^1893-94 

$17,701.79 

93-6% 

93-1% 

0.5% 

1894 

44,374-24 

75-1 

71.9 

3-2 

189s 

57,625.74 

92-4 

73-2 

I3.I 

7-1% 

1896 

17,572.3s 

lOO. 

98.3 

I.I 

0.6 

1897 

47,741.84 

100. 

89-9 

9.6 

o-S 

1898 

663,59405 

64-5 

53-5 

10.2 

0.8 

1899 

35,740.98 

98-3 

56-4 

38.2 

3-7 

1900 

458,378.29 

55-7 

39-1 

14.4 

2.3 

1901 

61,269.90 

78.8 

45-2 

26.4 

7.2 

1902 

620,857.76 

40.1 

24.7 

6.6 

8.8 

1903 

1,584,715-85 

32-7 

15-0 

13-9 

3-8 

1904 

341,934.99 

39-7 

15-7 

16.S 

7-5 

19OS 

494,098.25 

33-1 

16.0 

8.8 

8-3 

1906 

175,838-36 

39-3 

II.O 

II. I 

17.2 

1907 

2,164,765.54 

21.7 

2.6 

45 

14.6 

1908 

951,199-34 

12.2 

3-6 

0.2 

8.4 

1909 

67,256.62 
57,804,665.89 

48.2 
34-5% 

7-7 
17-6% 

0.0 

40.5 

Totals,       \ 

84% 

8.5% 

cost  of  surface  drainage  and  the  cost  of  wateT  and  gas  pipes. 
Administrative  costs,  though  often  considerable,  were  also  ex- 
cluded. This  law,  it  will  be  noticed,  by  limiting  the  assessment 
to  one-half  this  assessable  cost  reduced  the  maximum  assessment 
for  sewers  built  in  connection  with  street  improvements  from  four 
dollars  a  foot  to  two  dollars.  When  chapter  393  of  1906  repealed 
chapter  323  of  1891  and  its  amendments,  it  retained  the  assess- 
ment provision  introduced  in  1902.  Liberal  as  this  law  was,  it 
was  even  more  liberally  enforced.  One  provision  especially, 
appearing  in  all  the  laws  from  chapter  323  to  the  end  of  the 
period,  much  reduced  the  receipts  from  these  assessments.  No 
property  more  than  one  hundred  and  twenty-five  feet  back  from 
the  street  could  be  assessed.  Yet  in  many  cases  more  distant 
property  clearly  received  a  special  benefit.' 

The  table  above,  prepared  in  191 2  under  the  direction  of  the 
finance  commission,  shows  the  working  of  chapter  323  of  1891  and 

*  Report  to  Boston  Finance  Commission  ujwn  results  obtained  from  the  as.ws9- 
ments  of  hiRhway  costs  by  the  street  commissioners,  by  Richardson  and  Ilalc, 
Consulting  Engineers,  May  17,  1912  (unpublished).      I'bte  VI. 

*  Finance  Commission,  iii,  p.  11 73. 


312  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

its  successors.  It  wiU  be  noticed  that  the  law  gave  great  promise 
during  the  first  few  years  of  its  existence.  In  1897,  ^o^  example, 
the  entire  assessable  cost,  which  was  at  that  time  not  far  below 
the  real  cost,  was  assessed,  and  all  but  10. i  per  cent  eventually 
collected.  But  after  1897  the  fear  of  adverse  decisions  or  changes 
in  the  law  itself  caused  a  great  decline  in  its  productiveness. 

In  1898,  1899,  and  1900  Boston  for  the  only  time  in  the  history 
of  the  city  employed  the  special  assessment  in  street  watering. 
Under  the  provisions  of  chapter  419  of  1897  the  city  watered  all 
its  streets,  reimbursing  itself  by  an  assessment  of  five  cents  for 
every  front  foot  upon  all  estates  within  four  miles  of  the  city  hall. 
In  1899  the  rate  of  assessment  was  made  to  vary  from  section  to 
section  in  accordance  with  the  amount  of  service  given.  The 
receipts  were  sufl&cient  to  cover  almost  the  entire  cost  of  street 
watering.  They  amoimted  to  $108,972  in  1898,  $177,068  in  1899, 
and  $191,462  in  1900.  With  the  raising  of  the  tax  limit  in  1900 
the  city  government,  in  response  to  protests  from  those  assessed, 
decided  to  place  the  entire  burden  upon  the  general  taxpayer. 

Of  the  $286,000  received  from  special  assessments  in  1908, 
about  $150,000  came  from  assessments  levied  in  connection  with 
street  improvements,  $130,000  from  sewer  assessments,  and 
$6,000  from  sidewalk  assessments. 

Health.  In  the  years  1903  to  1906  the  receipts  from  the  health 
service  averaged  $39,469,  or  only  o.i  per  cent  of  the  total  receipts 
of  the  city.  Whereas  in  the  preceding  period  the  receipts  had 
reimbursed  the  city  to  the  extent  of  10  per  cent  of  the  total 
expenditure  for  health,  they  now  contributed  but  2  per  cent. 
Soon  after  1898  the  receipts  from  the  sale  of  house  offal,  hereto- 
fore the  most  important  item,  disappeared,  the  city  giving  up  the 
primitive  method  of  disposal  in  favor  of  the  more  sanitary  pro- 
cess of  reduction.  The  loss  was  made  up  in  part  by  the  increas- 
ing receipts  of  the  bath  department.  In  1908,  of  the  $38,277 
derived  from  the  health  service,  $15,363  came  from  the  bath 
department,  $6,612  from  the  quarantine  department,  and 
$16,233  from  the  sanitary  division  of  the  street  department. 

Institutions.  Receipts  from  the  institutions  rose  from  $195,- 
136  in  1887  to  $400,526  in  1908.     In  the  years  1903  to  1906  they 


1887-1908]  THE  METROPOUTAN  DISTRICTS  313 

contributed  1.4  per  cent  of  the  total  receipts,  and  met  22  per  cent 
of  the  expenditures  of  this  branch. 

In  the  following  table  will  be  found  the  receipts  for  selected 
years  from  each  of  the  more  important  branches  and  the  total 
receipts  from  institutions.  After  1887  the  receipts  from  the  house 
of  correction  at  South  Boston  are  placed  under  the  receipts  of  the 
County  of  Suffolk.  Likewise  the  receipts  of  the  house  of  industry 
on  Deer  Island,  which  became  the  house  of  correction  in  1896,  are 
thereafter  placed  under  the  receipts  of  the  county.  Though  not 
included  in  the  total  receipts  from  institutions  after  these  dates, 
their  respective  receipts  are  given  in  this  table  for  purposes  of 
comparison.     The  figures  are  in  thousands  of  dollars. 


Year 

Correction  Industry 

Overseers 

Hos[Mtal 

Insane 

Soldiers 

Toul 

1887 

18 

31 

12 

35 

10 

79 

19s 

1889 

(25) 

39 

IS 

38 

IS 

8S 

199 

1893 

(18) 

S6 

II 

56 

13 

144 

289 

1896 

(20) 

60 

20 

47 

12 

152 

300 

1897 

(IS) 

(38) 

17 

170 

IS 

149 

359 

1900 

(S8) 

(SI) 

14 

92 

20 

154 

310 

1903 

(62) 

16 

72 

26 

142 

26s 

190S 

(71) 

16 

116 

117 

138 

393 

1907 

iss) 

IS 

120 

^129 

133 

403 

1908 

(S8) 

20 

131 

106 

133 

400 

The  receipts  from  the  insane  hospitals  increased  suddenly  in 
1904.  The  advance  was  due  to  the  enactment  of  chapter  451  of 
1900,  amended  by  chapter  321  of  1903.  Under  this  act  the  state 
assumed  the  care  of  all  the  insane  in  state  institutions.  For  every 
patient  cared  for  in  her  own  hospital,  Boston  was  to  receive  S3. 25 
a  week  after  January  i,  1904.  Inasmuch  as  this  allowance  did 
not  cover  all  expenditures,  Boston  felt  she  had  been  discriminated 
against.* 

Water.  The  receipts  of  the  water  department  advanced  from 
$1,644,751  in  1887  to  $2,679,073  in  1908.  In  the  period  1903  to 
1906  they  contributed  9.1  per  cent  of  the  total  receipts  of  the  city. 

The  following  table  contains  the  expenditures  and  receipts 
of  the  water  department  and  the  amount  by  which  the  one 
exceeded  the  other.  The  figures  include  both  ordinary  and 
extraordinary  items,  and  are  in  thousands  of  dollars. 

»  City  Documents,  no.  19  (1904).  PP-  2,  3;  if>*<^>  no.  19  (1905).  PP-  5.  6. 


3H 


TEE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 


Excess  of 

Year 

Expenditures 

Receipts 

Excess  of  Receipts 

Expenditures 

1887 

$2,327 

$1,644 

$683 

1888 

2,159 

1,719 

440 

1889 

2,102 

1,698 

404 

1890 

2,316 

1,771 

545 

1891 

1,824 

1,046 

778 

1892 

2,381 

1,853 

528 

1893 

2,396 

2,153 

243 

1894 

2,896 

2,146 

750 

1895 

3,361 

2,872 

489 

1896 

2,589 

3,017 

$428 

1897 

2,404 

2,708 

304 

1898 

2,298 

7,313 

5,01s 

1899 

2,451 

2,291 

160 

1900 

2,455 

2,561 

106 

1901 

2,589 

10,120 

7,531 

1902 

2,546 

2,408 



138 

1903 

2,767 

2,668 

99 

1904 

2,866 

2,445 

421 

190s 

2,985 

2,459 

.... 

526 

1906 

2,927 

2,551 



376 

1907 

2,733 

2,626 

.... 

107 

1908 

2,695 

2,679 



16 

It  will  be  seen  that  in  five  years  the  receipts  exceeded  the 
expenditures;  in  seventeen  the  expenditures  were  in  excess  of  the 
receipts.  If  only  the  ordinary  receipts  and  expenditures  were 
given,  the  showing  would  not  be  so  bad.  The  very  large  receipts 
for  1898  and  1901  were  due  to  payments  made  by  the  metropoli- 
tan water  board  for  the  reservoir  system.  This  relief  from  build- 
ing new  reservoirs  confined  the  city's  extraordinary  expenditures 
after  1897  to  those  made  in  her  own  distributing  system.  Con- 
sequently, with  more  regular  expenditures,  it  was  easier  to  adopt  a 
system  which  would  make  the  water  department  self-supporting. 
For  several  reasons,  however,  this  did  not  happen. 

The  policy  of  constantly  reducing  the  rates,  so  evident  in  the 
last  period,  is  also  seen  in  the  first  part  of  this.  In  1888  large 
consumers  of  metered  water  were  favored  with  lower  rates. 
Rebates  on  water  bills  were  given  in  1889  and  1890.  Meanwhile 
large  water  loans  were  being  made.^ 

With  the  close  of  1890  reductions  ceased.  The  receipts  ad- 
vanced from  $1,771,087  in  1890  to  $2,153,937  in  1893,  bringing 

*  City  Documents,  no.  220  (1894),  p.  151. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  315 

the  waterworks,  if  we  leave  out  extraordinary  expenditures,  to 
practically  a  self-supporting  basis.  This  policy  was  maintained 
down  to  1898  when  the  metropolitan  water  board  took  over  the 
reservoirs.^ 

By  this  change  Boston  lost  a  profitable  business  with  Chelsea, 
Somerville,  and  Everett.  This  was  not  appreciated  for  several 
years,  owing  to  the  fact  that  the  metropolitan  water  board  did 
not  assess  the  full  annual  cost  before  1901.  When  the  complete 
assessment  was  finally  made,  Boston  began  to  doubt  whether  she 
had  really  gained  by  the  change.  In  1900  the  water  board  had 
expressed  the  opinion  that  the  new  system  would  reduce  the  cost 
of  water  to  Boston.^ 

Another  cause  which  kept  down  the  receipts  was  the  fact  that 
after  1900  the  city  ceased  to  charge  other  departments  for  water. 
The  receipts  from  this  source  were  as  large  as  $241,000  in  1897.' 

Finally,  the  department  lost  a  considerable  sum,  to  which  it 
was  entitled,  from  the  disposition  made  of  the  money  derived 
from  the  sale  of  the  reservoirs.  Part  of  this  was  rightly  used  to 
purchase  and  cancel  water  bonds,  but  part,  amounting  to  almost 
seven  millions  of  dollars,  was  employed  in  cancelling  debts  con- 
tracted for  other  purposes.  At  3  per  cent  interest  the  annual 
income  thus  lost  £imounts  to  $210,000.  This  added  to  $241,000 
from  the  sale  of  water  to  other  departments,  would  have  enabled 
the  department  during  the  last  ten  years  of  the  period  to  have  met 
all  expenditures,  including  the  cost  of  extensions.  When  these 
allowances  are  made,  the  water  department  at  the  end  of  this 
period  must  be  considered  self-supporting.  If  they  had  actually 
been  made,  it  is  very  likely  that  a  reduction  in  water  rates  would 
have  taken  place.  In  this  case  poor  bookkeeping  aided  the 
taxpayer. 

Ferries.  The  receipts  from  the  ferries  brought  in  but  0.5  per 
cent  of  the  total  receipts  of  the  city  in  the  years  1903  to  1906. 
Ferries  contributed  less  in  1908  than  in  1887. 

In  the  following  table  will  be  found  for  each  year  in  this  period 
the  total  expenditures,  the  ordinary  expenditures,  the  ordinary 

'  Finance  Commission,  ii,  pp.  28,  29. 

*  Mayor's  Inaugural  (1900),  p.  72.  *  Finance  Commission,  ii,  p.  49. 


3l6  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

receipts,  and  the  deficit  in  the  ordinary  receipts.  Interest  on  the 
capital  invested  has  not  been  included.  The  figures  are  in 
thousands  of  dollars. 


Total 

Ordinary 

Year 

Expenditures 

Expenditures 

1887 

$259 

$207 

1888 

214 

214 

1889 

199 

199 

1890 

225 

224 

189I 

226 

158 

1892 

233 

211 

1893 

249 

213 

1894 

224 

212 

1895 

221 

209 

1896 

249 

218 

1897 

268 

219 

1898 

348 

213 

1899 

331 

211 

1900 

345 

236 

1901 

293 

248 

1902 

300 

227 

1903 

296 

2S4 

1904 

264 

258 

1905 

27s 

261 

1906 

301 

26s 

1907 

294 

294 

1908 

249 

249 

Ordinary 

Receipts 

Deficit 

$140 

$67 

138 

76 

141 

58 

146 

78 

116 

42 

154 

57 

152 

61 

155 

57 

169 

40 

167 

51 

171 

48 

165 

48 

172 

39 

166 

70 

167 

81 

173 

54 

177 

77 

176 

82 

108 

153 

104 

i6i 

105 

189 

104 

145 

Boston  in  this  period  adhered  more  firmly  than  ever  to  the 
policy  of  running  her  ferries  for  the  convenience  of  the  public 
rather  than  for  fiscal  purposes.  Ferries  perform  the  same  service 
as  bridges;  bridges  are  free;  why,  then,  should  not  ferries  be 
free  ?  This  was  the  question  asked  over  and  over  again  by  the 
advocates  of  free  ferries.  That  these  advocates  accomplished 
much,  is  seen  from  the  fact  that  at  the  end  of  this  period  from 
one-half  to  two-thirds  of  the  total  ferry  expenditures  fell  upon  the 
taxpayer. 

The  very  first  year  of  the  period  saw  the  introduction  of  a  new 
schedule  of  tolls  which  reduced  the  rate  for  foot  passengers  to  one 
cent,  and  cut  the  rest  of  the  schedule  practically  in  half  .^  These 
rates  remained  in  force  throughout  the  period.  The  sudden 
decline  in  receipts  from  $176,198  in  1904  to  $108,478  in  1905  was 

*  CUy  Documents,  no.  220  (1894),  p.  157. 


1887-1908]  THE  METROPOUTAN  DISTRICTS  317 

due  to  the  opening  of  the  East  Boston  Tunnel  on  December  30, 
1904.  This  new  route  diverted  about  two-thirds  of  the  foot 
passengers  from  the  North  Ferry,  but  apparently  had  no  effect 
upon  the  less  important  traflSc  of  the  South  Ferry.  While  her 
tunnel  was  self-supporting,  the  city  increased  her  ferry  deficit. 
Here  one  mimicipal  industry  was  in  direct  competition  with 
another. 

The  auditor  has  calculated  for  each  year  since  1858  when  the 
city  paid  its  first  ferry  subsidy  the  total  expenditures,  including 
interest  on  loans,  the  total  receipts,  and  the  deficit  on  account  of 
the  ferries.     He  places  the  total  deficit  at  $4,316,805.* 

Rapid  Transit.  Municipal  ownership  of  subways  developed 
new  receipts  which  will  probably  increase  in  importance  for  some 
time  to  come.  Beginning  with  $18,159  in  1896,  the  receipts  from 
rapid  transit  increased  with  the  payment  of  the  subway  rental 
to  $252,187  in  1904,  then,  with  the  opening  of  the  East  Boston 
Tunnel,  to  $338,817  in  1905,  closing  the  period  at  $445,317.  In 
the  years  1903  to  1906  the  receipts  from  this  source  amounted 
to  I.I  per  cent  of  the  total  receipts  of  the  city. 

Under  the  provisions  of  chapter  548  of  1894,  section  35,  the 
transit  commission  was  given  power,  subject  to  the  approval  of 
the  railroad  commissioners,  to  fix  by  contract  the  terms  of  lease  of 
the  new  subway.  The  lease  was  given  to  the  West  End  Street 
Railway  Company  for  twenty  years  from  September  i,  1897  at  an 
annual  rental  of  4  J  per  cent  of  the  net  cost.  It  was  provided  that, 
if  the  number  of  cars  operated  in  the  subway  at  a  toll  of  five  cents 
a  trip  brought  in  more  than  the  amount  fixed  by  the  rental,  the 
excess  was  also  to  be  paid.'  When  the  subway  was  altered  to 
provide  for  the  trains  of  the  Boston  Elevated  Railway  Company 
an  additional  rental  of  4J  per  cent  on  the  net  cost  of  the  necessary 
alterations  was  charged.  Of  the  $223,000  received  as  rental 
for  the  subway  in  1908,  about  $200,000  represented  4!  per  cent 
on  the  original  cost  of  the  subway,  $11,800,  45  per  cent  on  the 
cost  of  the  alterations,  and  the  remainder,  about  $11,500,  the 
extra  toll  charge. 

'  Auditor's  Report  (1908),  p.  226. 

*  Boston  Transit  Commission  (1909),  p.  10. 


3l8  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

The  terms  of  the  lease  of  the  East  Boston  Tunnel  to  the  Boston 
Elevated  Railway  Company  were  stipulated  in  chapter  500  of 
1897,  section  17.  The  lease  was  made  for  twenty-five  years  from 
June  10,  1897,  the  date  of  the  passage  of  the  act,  with  provision 
for  an  annual  payment  of  f  of  i  per  cent  of  the  annual  gross 
earnings  of  the  company.  The  rental  began  with  the  opening  of 
the  timnel  to  traffic,  December  30,  1904.*  The  city  was  also 
allowed  to  collect  a  toll  of  one  cent  from  each  passenger  using 
the  timnel.  In  1908  the  receipts  from  the  timnel  amounted  to 
$162,000,  $51,000  being  the  rental  and  $110,000  the  return  from 
the  tolls  above  the  cost  of  collection. 

The  Washington  Street  Timnel  was  leased  under  the  provisions 
of  chapter  534  of  1902  to  the  Boston  Elevated  Railway  Company 
for  twenty-five  years  from  November  30,  1908,  the  date  of  the 
opening  of  the  tunnel,  at  an  annual  rental  of  4^  per  cent  of  the  net 
cost. 

The  three  subways  were  all  leased  on  terms  which  would  in  a 
generation  probably  repay  the  debts  incurred,  and  leave  Boston 
with  very  valuable  income-yielding  property.  The  law  required 
that  the  receipts  be  used  for  interest  and  sinking  fund  payments. 

The  financial  success  of  the  East  Boston  Tuimel,  however,  was 
for  a  time  ia  doubt.  This  was  due  to  the  fact  that  the  larger  part 
of  the  return  to  the  city  came  in  the  form  of  one  cent  tolls. 
Chapter  500  of  1897,  section  17,  had  provided  that,  if  in  any  year 
the  receipts  from  the  tunnel  should  exceed  the  interest  and  sink- 
ing fund  requirements,  the  board  of  railroad  commissioners 
might  on  the  petition  of  ten  citizens  of  Boston  reduce  the  toll  for 
the  next  year.  The  board  might  altogether  discontinue  the  toll, 
if  in  its  opinion  the  rental  was  sufficient  to  meet  the  debt  require- 
ments. In  spite  of  these  provisions,  the  opponents  of  the  ferry 
toll  now  turned  their  attention  to  the  task  of  abolishing  the  tunnel 
toll.  In  1906  a  bill  was  introduced  into  the  legislature,  providing 
for  the  abolition  of  the  toll.  The  legislature  turned  to  the 
supreme  court  for  its  opinion.  The  court  asserted  that  to  abolish 
the  toll  would  impair  the  contracts  made  with  the  holders  of  the 
tunnel  bonds.     These  were  stamped  with  the  following  words: 

'  Auditor's  Report  (1908),  p.  277.  *  Ihid.  (1908),  p.  278. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  319 

"  East  Boston  tunnel.  The  whole  amount  of  the  rentals  for  the 
use  of  and  tolls  for  persons  passing  through  the  East  Boston 
tunnel  is  pledged  for  the  payment  of  the  principal  and  interest  of 
this  loan."  ^  This  opinion,  for  the  time  being,  saved  the  tax- 
payer from  assuming  the  burden  of  the  East  Boston  Tunnel  debt 

Sales  of  Property.  The  sale  of  city  property  brought  in  an 
average  return  of  $360,188  during  the  years  1903  to  1906.  This 
amounted  to  1.3  per  cent  of  the  total  receipts  of  the  city.  With 
the  beginning  of  this  last  period  the  old  city  lands,  so  important 
an  element  in  the  finances  of  the  earlier  periods,  had  practically 
all  disappeared.  Sales  in  this  period  consisted  almost  entirely  of 
property  no  longer  desired  for  public  purposes  such  as  school- 
houses  overtaken  by  the  march  of  the  business  district. 

County  of  Suffolk.  The  receipts  of  Suffolk  County  advanced 
from  $157,777  in  1887  to  $281,613  in  1908.  This  meant  an 
increase  in  relative  importance  from  0.7  per  cent  in  the  period 
1883  to  1886  to  I.I  per  cent  in  the  years  1903  to  1906.  In  the 
latter  period  the  county  receipts  amounted  to  12.7  per  cent  of  the 
county  expenditures. 

Debt 

The  net  debt  advanced  from  $26,487,000  on  April  30,  1887  to 
$72,036,000  on  January  31,  1909,  an  increase  of  $45,549,000  or 
171  per  cent.  The  per  capita  debt  had  risen  in  the  meantime 
from  about  $65  to  about  $1 10.  Every  thousand  dollars  of  assess- 
able property  was  burdened  with  approximately  $55  in  1908, 
compared  with  $35  in  1887.  The  interest  payment  on  the  debt 
in  1908  added  about  17  per  cent  to  the  other  expenditures  of  the 
city,  exclusive  of  the  state  tax  and  sinking  fund  payments. 

If  we  take  the  first  twenty-one  years  of  this  period,  divide  into 
thirds,  and,  then,  find  the  increase  both  absolute  and  relative  in 
each  of  these  thirds,  the  results  are  as  follows: 


Yew 

AmouBt  of  D«bt 

Absolute  lacnaae 

ReUtive  Increase 

1887 

$26,000,000 

1894 

33,000,000 

$7,000,000 

a6% 

1901 

5 1 ,000,000 

18,000,000 

54 

1908 

70,000,000 

19,000,000 

37 

'  Senate  Documents,  no.  367  (1906). 


320  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

Though  the  absolute  increase  in  the  last  third  slightly  exceeds 
that  in  the  second,  the  percentage  of  increase  is  considerably- 
greater  in  the  second  third.  Before  1894  the  increase  in  the  net 
debt  of  the  city  was  much  less  than  after  that  year. 

This  increase  took  place  in  spite  of  the  law  limiting  the  in- 
debtedness of  Boston.  Chapter  178  of  1885,  which  placed  the 
nine-dollar  limit  on  her  tax  rate,  also  reduced  the  limit  of  her 
indebtedness  from  3  per  cent  on  the  last  preceding  valuation  to 
25  on  the  average  valuation  for  the  five  preceding  years.  After 
January  i,  1887  the  debt  limit  was  to  be  only  2  per  cent.  This 
called  for  a  reduction  in  a  year  and  a  half  of  about  $6,5oo,ocx>.^ 
The  new  period  began  with  Boston  trying  to  bring  her  debt 
inside  the  limit  and  at  the  same  time  attempting  to  Uve  on  a 
nine-dollar  tax  rate.  Meanwhile  many  improvements,  set  aside 
during  the  long  period  of  rest  just  closed,  demanded  more  than 
ever  the  attention  of  the  city. 

The  debt  created  in  1887  amoimted  to  three  millions,  and  was 
all  contracted  for  objects  of  permanent  character.  About 
$6cxD,ooo,  on  account  of  the  water  department,  was  exempted  by 
statute  from  the  operation  of  the  debt  limit.  The  remainder, 
exempted  by  special  acts,  was  for  the  county  court  house,  the 
parks,  the  Stony  Brook  improvement  and  the  new  bridge  to 
Cambridge.  The  year  closed  with  a  gross  debt  of  $48,987,000, 
$18,485,000  of  this  being  exempted  from  the  operation  of  the 
2  per  cent  law.  The  remainder,  after  the  subtraction  of  sinking 
fimds,  amounted  to  $14,315,000,  but  $433,000  in  excess  of  the 
prescribed  limit.  Mayor  O'Brien  remarked  that  "  we  are 
gradually  working  out  of  the  embarrassments  in  consequence  of 
the  2  per  cent  Umit."  ^  The  net  debt,  both  within  and  without 
the  limit,  increased  this  year  $874,000. 

Toward  the  end  of  1888  the  city  found  itself  within  the  debt 
limit.  Straightway,  it  proceeded  to  borrow  on  ten-year  bonds  for 
a  large  number  of  purposes  which  ought  to  have  been  met  from 
ordinary  receipts.  Such  loans  could  naturally  only  be  contracted 
within  the  limit.  Boston  also  borrowed  as  in  1887  on  loans  out- 
side the  limit  for  such  objects  as  the  county  court  house,  the 

^  Mayor's  Inaugural  (1887),  p.  21.  *  Ibid.,  p.  16. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  3  21 

water  department  and  park  construction.  The  increase  in  the 
net  debt  was  $293,000.  The  year  closed  with  a  right  to  borrow 
$331,000  inside  the  limit.^  The  year  1889  was  a  repetition  of 
1888,  except  that  borrowing  was  on  a  larger  scale,  the  year  show- 
ing a  net  increase  of  $3,421,000.  The  margin  for  borrowing  at 
the  end  of  the  year  was  $317,000. 

The  year  1890  showed  a  marked  improvement  over  1889.  The 
amount  borrowed  for  current  expenditures  was  much  smaller.  The 
net  debt  increased  but  $267,000,  and  the  margin  at  the  end  of 
the  year  had  risen  to  $1,618,000.  Still  further  improvement  was 
shown  in  1 89 1.  In  this  year  but  $634,000  was  borrowed  inside 
the  limit,  $500,000  being  for  schoolhouses,  $50,000  for  laying-out 
highways,  and  $84,000  for  sewers.  The  sum  of  $916,000  was 
borrowed  outside  the  limit  for  public  parks  and  water,  making  a 
total  of  $1,550,000.  The  net  debt  was  reduced  $908,000.  The 
power  to  borrow  under  chapter  178  of  1885  was  increased  to 
$3,485,000.  Under  the  provisions  of  a  more  liberal  act,  chapter 
93  of  1 89 1,  which  ordered  the  commissioners  of  the  sinking  fund 
to  certify  each  year  before  the  first  of  April  their  estimate  of  the 
amount  the  city  could  borrow  during  the  entire  year,  the  margin 
was  larger  —  $5,204,000.  The  city  might  now  proceed  to  bor- 
row in  one  sum  this  entire  amount,  instead  of  borrowing  in 
smaller  amounts,  as  formerly,  while  the  limit  gradually  increased.* 

Two  other  acts  were  passed  in  1891  directly  affecting  the  debt 
of  Boston.  The  public  statutes,  chapter  29,  section  8,  had  pro- 
vided that  cities  and  towns  might  incur  debts  for  water  purposes, 
payable  in  thirty  years,  for  sewer  purposes,  in  twenty  years,  and 
for  all  other  purposes,  in  ten  years.  Chapter  321  of  1891  now 
extended  the  term  of  the  last  class  of  debts,  in  the  case  of  Boston, 
from  ten  years  to  twenty  years,  thereby  encouraging  borrowing. 
Previous  to  this  act,  however,  the  legislature  had  enacted  chapter 
206  which  was  intended  to  put  an  end  to  loans  for  current  ex- 
penditures. This  act  forbade  Boston  to  borrow  any  money 
within  the  limit,  unless  the  mayor  should  write  upon  the  order 
authorizing  the  loan  that  in  his  opinion  the  amount  intended  to  be 

>  Auditor's  Report  (1888),  p.  9. 

*  City  Documents,  no.  112  (1891),  p.  2. 


322  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

borrowed  was  not  to  meet  a  current  expense  or  "  that  such  money 
is  to  meet  a  current  expense,  but  that  public  necessity  requires 
the  borrowing  of  the  same."  ^  As  one  would  expect,  in  the 
absence  of  any  accurate  definition  of  "  current  expenses,"  this 
last  act  was  not  consistently  followed.^ 

The  year  1892  saw  greater  borrowing.  Much  of  this  was  for 
the  laying-out  and  extension  of  highways,  for  sewers  and  for 
water,  but  there  was  also  borrowing  for  ordinary  expenditures. 
The  net  debt  advanced  $474,000.  The  year  1893  required  still 
greater  borrowing,  but  no  more  than  in  1892  for  objects  which 
should  have  come  from  ordinary  receipts.  The  increase  in  the 
net  debt  amounted  to  $2,601,000. 

The  financial  storm  of  1893  gave  the  city  government  much 
trouble,  though  not  as  much  as  it  did  other  cities.  The  issues  of 
3I  per  cent  bonds,  often  at  a  premium  during  the  first  few  years 
of  the  period,  had  given  way  entirely  to  the  4  per  cents  by  1890. 
These  sold  at  a  good  premium  in  1890,  at  par  or  slightly  above  in 
1891,  and,  then,  once  more  at  a  premium  in  1892.  But  in  1893 
they  were  being  offered  in  the  open  market  at  less  than  par.  In 
July  the  city  found  itself  with  only  money  enough  to  carry  on 
works,  for  which  loans  had  been  authorized,  for  two  or  three 
months.  One  million  dollars  of  bonds  might  have  been  sold  to 
the  sinking  fimd,  always  a  heavy  purchaser,  but  this  course  was 
given  up,  as  involving  too  great  a  drain  upon  the  local  banks 
which  held  the  deposits  of  the  commissioners.  On  July  27, 
$1,000,000  of  bonds  were  advertised,  the  usual  method  of  dis- 
posal, but  only  one  bid  was  received,  for  $10,000,  and  that  was 
rejected.  The  treasurer  then  resorted  to  private  sale.  This 
method  was  successful;  toward  the  end  of  September  it  was  even 
possible  to  make  sales  by  advertisement.  Most  of  the  sales  were 
at  par,  a  few  at  a  small  premium.  Between  August  i  and 
November  4,  four  millions  had  been  sold,  leaving  the  city  with 
ample  funds.^  But  for  the  fear  of  a  worse  panic  Boston  would 
not  have  borrowed  so  heavily  in  1893.*     C)n  November  20,  1893 

1  Acts,  1891,  ch.  206,  sec.  i. 

*  Finance  Commission,  i,  p.  106. 

*  City  Documents,  no.  159  (1893). 

*  Mayor's  Inaugural  (1894),  p.  10. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  323 

Mayor  Matthews  was  able  to  say;  "  Boston  enjoys  the  enviable 
reputation  of  being  the  only  city  in  this  part  of  the  country  which 
was  able  to  sell  its  securities  during  the  recent  panic  at  the 
ordinary  rate  of  interest,  and  which  was  not  obliged  to  susp>end 
operations  in  any  branch  of  municipal  work;  and  the  city  is  now 
in  a  position,  without  financial  loss,  to  give  much-needed  em- 
ployment during  the  coming  winter."  ^ 

The  year  1894  stands  at  the  turning  point  in  the  growth  of  the 
debt.  With  that  year  a  period  of  greater  borrowing  began  which 
continued  with  scarcely  a  pause  until  1901.  Unable  to  raise 
sufficient  money  by  taxation  and  forced  to  make  needed  improve- 
ments in  such  branches  as  streets,  schools  and  rapid  transit, 
borrowing  was  the  only  recourse.  The  legislature  aided  the  city 
in  its  attempts  to  raise  money  by  loans.  Whereas  borrowing 
outside  the  limit  had  been  the  exception,  it  now  became  the  rule. 
The  right  to  borrow  inside  the  limit  provided  for  objects  which 
should  have  been  met  from  the  tax  receipts;  the  frequent  per- 
mission to  borrow  outside  the  limit  took  care  of  the  expenditures 
for  which  the  city  was  really  justified  in  going  into  debt.  Many 
of  these  expenditures  were  imposed  upon  the  city  without  her 
consent. 

Prior  to  1894  the  loans  issued  outside  the  debt  limit  for  other 
objects  than  the  waterworks  amounted  to  thirteen  millions. 
Those  issued  after  1893  amounted  to  fifty-six  millions.  The 
finance  commission  of  1907  advised  against  further  borrowing 
outside  the  debt  limit  except  for  rapid  transit,  and  asked  that  the 
legislature  be  requested  to  make  the  changes  neccessary  to  carry 
out  this  policy.^  In  April,  1909,  the  legislature  put  on  record  its 
determination  to  make  the  debt  limit  a  real  barrier  to  municipal 
borrowing.  Chapter  315  revoked  all  authority  granted  under 
any  special  act  to  the  city  of  Boston  to  borrow  money  outside  the 
debt  limit  except  for  transit  purf)oses. 

The  amount  borrowed  in  1894  was  $6,655,000,  of  which  $3,209,- 
000  was  within  the  limit  and  $3,445,000  outside.  The  increase  in 
the  net  debt  was  the  largest  up  to  that  time  in  the  period,  being 

'  City  Documents,  no.  159  (1893),  p.  5. 
'  Finance  Commission,  ii,  p.  168. 


324  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

$3,622,000.  It  stood  at  the  close  of  the  year  at  $37,131,000.  In 
his  valedictory  address  Mayor  Matthews  said  that  with  the  com- 
pletion of  the  court  house,  the  library,  and  the  parks,  which  had 
required  the  issue  of  loans  to  the  amount  of  fourteen  millions 
since  1885,  "  there  is  no  reason  why  we  should  not  again  enter 
upon  a  period  of  reduction,  if  it  were  not  for  the  contemplated 
construction  of  the  subway."  Apart  from  the  subway  loans  he 
believed  the  debt  should  be  less  in  1900  than  in  1895.^  The 
credit  of  the  city  had  so  far  improved  that  4  per  cent  thirty-year 
loans  were  sold  in  November,  1894,  at  113.55,  returning  but  3.28 
per  cent  to  the  purchaser.^ 

The  net  increase  in  1895  was  $3,562,000.  The  total  debt 
created  in  that  year  amounted  to  $6,793,000;  of  this  $4,115,000 
was  outside  the  limit.  The  first  large  loans  for  rapid  transit  were 
made  this  year,  one  forty-year  loan  for  $1,000,000  at  4  per  cent, 
and  one  3I  per  cent  loan  for  $250,000,  which  sold  at  100.625.^ 
Chapter  408  established  a  precedent  in  making  a  direct  legislative 
appropriation  continuing  for  several  years  within  the  debt  limit. 
The  act  gave  the  school  committee  authority  to  make  certain 
large  loans  in  the  succeeding  years,  but  they  were  to  be  within  the 
debt  limit.  This  method  of  resorting  to  the  legislature  made 
possible  the  carrying  out  of  a  definite  policy  over  a  series  of  years, 
a  thing  which  one  city  council  by  its  own  order  could  not  have 
made  certain.* 

The  growth  of  the  city's  debt  Vas  carefully  considered  by  the 
finance  commission  of  1895.  It  concluded  that  the  limit  of  in- 
debtedness had  practically  failed.^  It  found  that  almost  all  the 
large  improvements  of  the  preceding  ten  years  had  been  provided 
with  money  borrowed  outside  the  debt  limit.  "  The  amount 
which  could  be  annually  borrowed  '  inside  the  debt  limit '  has 
come  to  be  treated  simply  as  an  annex  to  the  tax-levy,  to  be  bor- 
rowed in  full  every  year  and  used  chiefly  for  minor  improvements, 
practically,  if  not  admittedly,  for  current  expenses,  while  the 

*  City  Documents,  no.  220  (1894),  p.  52. 
2  Ibid.,  p.  S3- 

'  Auditor's  Report  (1895),  p.  198. 

*  Mayor's  Inaugural  (1898),  p.  13. 

'  City  Documents,  no.  142  (1895),  p.  2. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  325 

large  necessities  of  the  city,  which  there  is  no  question  should  be 
met  by  borrowing,  have  been  treated  as  emergencies  and  the 
requisite  loan  obtained  outside  the  debt  limit."  ^  The  citizens, 
the  commission  said,  had  been  blinded  by  the  low  rate  of  interest 
and  the  good  credit  of  the  city  to  the  fact  that  sooner  or  later  all 
debts  must  be  met  by  taxation.  It  pointed  out  that  the  money 
used  for  debt  requirements  on  schoolhouse  loans  would  be  nearly 
enough  to  take  care  of  the  annual  charge  for  new  schoolhouses. 
Borrowing  had  taken  place  on  a  large  scale  for  objects  that  should 
have  been  treated  as  current  exj)enditures,  such  as  "  the  repaving 
and  repairing  of  streets,  the  providing  of  new  schoolhouses  for  the 
annual  increase  of  school  population,  the  repairing  of  city  build- 
ings, sometimes  disguised  under  the  title  of  *  remodelling,'  the 
furnishing  of  schoolhouses  and  other  public  buildings,  and  many 
other  objects  too  numerous  to  mention."  ^ 

The  commission  found  the  tax  limit  in  part  responsible  for  the 
failure  of  the  debt  limit.  It  considered  the  nine-dollar  law  a 
comparative  failure.  "  We  believe  also,"  the  commission  said, 
"  that  it  has  lulled  the  citizens  into  a  feeling  of  false  security,  and 
prevented  that  perpetual  watchfulness  of  municipal  expenditure 
which  alone  can  produce  good  results."  ' 

The  remedy  recommended  by  the  commission  was  an  amend- 
ment to  the  constitution  which  "  would  remove  the  futile  dis- 
tinction between  debt  *  inside  and  outside  the  limit,'  would  pre- 
vent continual  applications  to  the  Legislature  for  leave  to  borrow 
'  outside  the  debt  limit,'  and  would  be  a  limit  that  was  really  a 
limit."  *  It  believed  that  for  purposes  other  than  water  a  limit 
of  2\  per  cent  would  be  sufficient.  Then,  as  soon  as  this  amend- 
ment should  be  adopted,  it  asked  that  the  law  limiting  the  rate  of 
taxation  should  be  repealed. 

The  commission  also  condemned  the  sinking  fund  system.  It 
found  that  the  system  required  the  keeping  of  a  large  amount  of 
cash  on  dep)osit  in  the  banks  at  2  per  cent,  while  the  city  was  pay- 
ing 3.3  per  cent,  that  it  was  cumbersome  and  intricate,  and  that  it 
was  not  necessary  for  maintaining  the  city's  credit.     The  com- 

'  City  Documents,  no.  142  (1895),  p.  3.  *  Ibid. 

»  Ibid.,  p.  6.  *  Ibid.,  no.  142  (1895),  p.  18. 


326  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

mission  proposed  that  the  bonds  held  in  the  sinking  fund  should 
be  cancelled  and  that  future  loans  should  be  of  the  serial  kind, 
payable  in  annual  instalments.^  This  same  recommendation  was 
made  by  the  finance  commission  of  1907.  Among  other  criticisms 
made  by  the  commission  of  1907  against  tlie  sinking  fund  system 
was  the  charge  that  the  opportunity  to  get  money  from  the 
sinking  funds  for  city  bonds  encouraged  extravagance.^  This 
last  commission  was  successful  in  seeing  its  recommendation  for 
serial  loans  incorporated  in  the  charter  of  1909.  Henceforth  all 
loans  issued  by  the  city  were  to  be  made  payable  in  annual 
instalments.     No  new  sinking  fund  might  be  established. 

The  year  1896  brought  the  net  debt  of  the  city  to  $45,879,000, 
an  increase  of  $5,186,000  for  the  year.  In  all  $8,274,000  was 
borrowed,  $2,919,000  being  inside  the  limit  and  $5,355,000 
outside.  Loans  were  made  more  than  ever  for  objects  which  the 
finance  commission  of  1895  had  just  condemned.  The  credit  of 
the  city  was  well  maintained  during  the  financial  disturbance  in 
1896,  its  bonds  selling  at  only  a  slight  decrease.  Toward  the  end 
of  the  year  the  city  reduced  the  interest  rate  upon  its  twenty-year 
bonds  from  4  to  3I  per  cent.  A  3I  per  cent  loan  for  $1,500,000 
was  sold  in  the  latter  part  of  November  at  loif .  Except  for  the 
forty-year  rapid  transit  loans,  not  a  single  2>h  per  cent  loan  had 
been  issued  since  early  in  1890.' 

In  his  inaugural  of  1897  Mayor  Quincy  complained  of  the 
difficulty  of  getting  loan  appropriations  for  general  purposes 
considered  by  the  city  council,  so  great  was  the  pressure  for  local 
improvements.  He  also  condemned  the  practice  of  borrowing 
money  for  twenty  years  for  works  which  would  last  but  ten  years. 
The  Mayor  recommended  that  the  city  engineer  make  an  esti- 
mate of  the  probable  life  of  every  separate  piece  of  construction 
provided  for  by  loan,  and  that  the  term  of  the  loan  be  limited  to 
his  estimate.*  In  1896  the  practice  of  issuing  loans  for  less  than 
twenty  years  was  revived,  only  to  be  given  up  soon  after.  The 
finance  commission  of  1907  called  attention  to  this  abuse,  and 

>  City  Documents,  no.  142  (1895),  pp.  19-22. 

*  Finance  Commission,  ii,  pp.  160-165. 

•  Mayor's  Inaugural  (1897),  pp.  10,  11.  *  Ibid.y  pp.  100-102. 


1887-1908]  THE  METROPOLITAN  DISTRICTS  327 

commended  the  city  govermnent  of  1906  and  1907  for  making  its 
street  improvement  loan  for  fifteen  years.  It  recommended  that 
the  term  of  all  loans  for  pavements  and  street  construction  be 
limited  to  ten  years.^ 

At  the  end  of  1897  the  net  debt  stood  at  $51,482,000,  the 
increase  for  the  year  being  $5,603,000.  A  total  of  $8,627,000  had 
been  borrowed,  of  which  $5,537,000  was  outside  the  limit  and 
$3,089,000  inside  the  limit.  Three  and  one-half  per  cent  loans 
readily  found  a  market,  a  large  part  selling  as  high  as  105.889. 

In  1898  the  increase  in  the  net  debt  was  $2,740,000,  the  smallest 
increase  since  1893.  In  his  inaugural  of  1898  Mayor  Quincy 
urged  that  loans  for  other  than  income-yielding  objects,  such  as 
the  subway,  be  inside  the  limit.  He  pointed  out  that  this  could 
be  accomplished  by  special  acts.  Otherwise  the  borrowing  capa- 
city of  the  city  would  be  utilized  for  local  improvements.  Mayor 
Quincy,  however,  did  not  look  upon  the  great  increase  of  expendi- 
ture with  alarm.  If  private  capital  had  enough  faith  in  the  future 
of  the  city  to  invest  its  millions  in  the  South  Terminal  and  the 
Elevated,  he  believed  the  city  need  not  fear  to  do  its  part.^ 

The  year  1899  saw  a  return  to  more  extensive  borrowing.  The 
net  debt  advanced  to  $58,333,000,  an  increase  of  $4,1 1 1,000  in  the 
year.  Of  a  total  debt  of  $8,748,000  created,  $6,205,000  was  out- 
side the  limit  and  $2,543,000  inside  the  limit.  The  3^  per  cents 
sold  as  high  as  107.697.  The  net  debt  at  the  end  of  this  year 
meant  a  per  capita  burden  of  approximately  $105,  compared  with 
one  of  $75  five  years  earlier,  and  one  of  $65  at  the  beginning  of  the 
period.  To  find  anything  comparable  with  the  activity  of  these 
five  years,  we  have  to  go  back  to  the  days  when  Boston  was 
constructing  her  waterworks  or  to  the  period  just  before  the 
crisis  of  1873. 

By  1900  it  was  very  plain  that  something  must  be  done  to  check 
this  borrowing.  On  March  19,  Mayor  Hart  made  a  statement  to 
the  legislature  in  support  of  a  measure  which  would  raise  the  tax 
limit  to  Si  2  and  the  debt  limit  to  2\  per  cent,  thus  putting  Boston 
on  the  same  plane  as  other  cities.     The  object  of  the  new  law,  he 

•  Finance  Commission,  i,  pp.  107  and  119. 

*  Mayor's  Inaugural  (1898),  pp.  i2-i6. 


328  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

said,  was  to  give  Boston  enough  borrowing  capacity  to  complete 
the  work  ahready  begun,  and  to  provide  for  all  requirements  as 
they  might  arise.  The  increase  in  the  tax  limit  would,  he  be- 
lieved, check  the  growth  of  the  debt.^  The  legislature  of  1900 
granted  the  city's  request  for  a  debt  limit  of  2|  per  cent  on  the 
average  valuation  of  the  preceding  three  years,  but  raised  its  tax 
limit  to  only  $10.50.'^ 

This  increase  in  the  tax  limit  made  less  necessary  the  use  of  the 
city's  credit.  Though  the  debt  continued  to  increase,  the  ad- 
vance was  not  so  rapid  as  it  had  been  before  1900.  The  debt 
created  in  1900  was  only  $3,i63,cxx).  Of  this,  $2,322,000  was 
outside  the  limit  and  $841,000  inside  the  limit.  The  proceeds  of 
a  much  higher  tax  rate  allowed  the  city  to  pay  all  maintenance 
expenditures  from  ordinary  receipts,  though  not  all  the  annually 
recurring  capital  expenditures.  The  net  debt  fell  from  $58,333,- 
000  to  $51,385,000,  a  decrease  of  $6,948,000.  This  large  decrease 
was  made  possible  by  the  use  of  five  million  dollars  in  cancelling 
Cochituate  water  bonds.  This  money  was  received  from  the 
state  in  1898  as  the  first  payment  on  the  purchase  price  of  the 
reservoir  system.  Even  allowing  for  this,  there  was  a  decrease  of 
practically  two  millions  made  from  ordinary  receipts.  In  1899, 
$350,000  3  per  cent  bonds  were  issued,  and  in  1900,  $1,066,000 
more.  None  of  these  were  sold  on  the  market,  all  being  taken  at 
par  by  the  sinking  fund  commissioners. 

Boston  began  the  year  1901  with  the  right  to  borrow  $9,759,000, 
the  product  of  the  new  2^  per  cent  law.  The  total  debt  created 
this  year  was  almost  twice  as  much  as  in  1900  —  $5,971,000. 
With  its  greater  borrowing  capacity  we  are  not  surprised  to  find 
that  $4,018,000  was  borrowed  by  the  city  inside  the  limit,  and  but 
$1,953,000  outside.  The  net  debt  fell  $4,233,000  to  $47,152,000. 
But  for  the  addition  to  the  sinking  fund  of  seven  and  one-half 
millions,  the  final  payment  for  the  waterworks,  the  net  debt  this 
year  would  have  increased  about  three  millions.  The  years  1891 
and  1900  were  the  only  years  in  this  period,  in  which  a  reduction 
in  the  debt  was  made  from  ordinary  receipts.  Inasmuch  as 
Boston  was  responsible  for  about  80  per  cent  of  the  metropolitan 
*  CUy  Documents,  no.  104  (1900).  *  Acts,  1900,  ch.  399. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  329 

water  debt,  the  receipt  of  $12,500,000  for  the  waterworks  was  to 
the  extent  of  $10,000,000  merely  a  payment  from  the  right  hand 
to  the  left.  AU  the  debt  issued  in  1901  was  taken  at  par  by  the 
sinking  fund  commissioners  or  the  various  trust  funds.  More 
than  half  of  it  consisted  of  3  per  cent  bonds. 

The  margin  for  borrowing  in  1902  was  $8,128,000,  including 
loans  authorized  but  not  issued.  The  very  large  sum  of  $9,367,- 
000  was  issued,  $5,657,000  of  this  being  inside  the  limit.  Only 
about  one  million  in  3  per  cents  were  issued;  the  3^'s  sold  at 
104.32,  compared  with  107  and  108  obtained  at  the  last  public  sales 
in  1900.  This  was  the  last  issue  of  3  per  cents.  Boston  was 
rapidly  getting  back  into  the  practice  of  borrowing  for  all  little 
improvements.  The  net  debt  this  year  increased  $6,936,000,  the 
largest  advance  in  the  period.  In  his  inaugural  of  1903,  Mayor 
Collins  said:  "  The  obvious  fact  cannot  be  ignored  that  Boston 
either  plunges  or  is  rushed  into  deeper  debt  every  year."  ^ 

The  year  1903  added  $4,128,000  to  the  net  debt.  Of  the 
$6,617,000  issued,  all  but  $1,527,000  was  outside  the  limit.  This 
year  3^  per  cent  loans  were  issued,  $2,368,000  being  taken  at  par 
by  the  city  funds  and  $3,949,000  being  sold  to  the  public  at  the 
low  price  of  100.04. 

In  1904  the  increase  was  practically  the  same  —  $4,211,000. 
The  debt  created  amounted  to  $7,189,000,  of  which  $3,793,000 
was  contracted  outside  the  limit,  principally  for  separate  systems 
of  drainage,  sewerage  works,  the  subways  and  the  Charles  River 
improvements.     The  3^  per  cents  sold  this  year  at  100.937. 

Little  change  took  place  in  the  borrowing  policy  in  1905.  The 
right  to  borrow  was  now  $5,491,000,  but  the  legislature  was 
almost  as  Uberal  in  its  permission  to  borrow  outside  the  limit  as  it 
had  been  before  the  granting  of  the  2 J  per  cent  limit  in  1900. 
The  net  increase  in  1905  was  $4,106,000.  The  sum  of  $7,447,000 
was  borrowed,  $4,536,000  of  this  being  outside  the  limit.  Higher 
interest  rates  made  it  necessary  for  Boston  to  sell  several  millions 
of  her  3i  per  cents  "over  the  counter,"  the  first  time  this  method 
had  been  resorted  to  since  1893.'  They  were  sold,  however,  at 
par,  and  at  100.217. 

*  Mayor's  Inaugural  (1903),  pp.  3,  4.  *  Ibid.  (1906),  p.  20. 


330  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-X908 

In  his  inaugural  of  1906  Mayor  Fitzgerald  expressed  his  belief 
that  it  would  be  a  very  desirable  thing  if  the  city's  bonds  could  be 
more  widely  distributed  among  its  own  people.  The  general 
distribution  of  public  obligations  in  Europe,  he  said,  was  a  factor 
which  makes  for  financial  conservatism  and  political  stability. 
One  great  obstacle  in  the  way  of  this  change,  according  to  the 
Mayor,  was  the  fact  that  the  city  bonds  were  subject  to  taxation. 
Large  capitalists  could  evade  taxation,  whereas  small  investors 
might  be  caught  by  the  assessor.  The  fear  of  having  to  pay  i| 
per  cent  in  taxation  on  a  3I  per  cent  bond  was  sufficient  to  make 
the  purchase  unattractive.^  In  1894  Mayor  Matthews  had 
estimated  that  the  exemption  of  city  bonds,  which  brought  in 
very  little  in  taxes,  would  save  the  city  from  |  to  |  per  cent  in  the 
rate  of  interest  paid  on  future  loans.^ 

The  last  three  years  of  the  period  saw  an  increase  in  the  net 
debt,  but  in  each  year  the  increase  was  less  than  in  the  preceding. 
In  1906  the  increase  was  $2,288,000;  in  1907,  $1,960,000;  and  in 
1908,  $1,255,000.  The  debt  created  in  1906  amounted  to 
$5,922,000,  of  which  $3,497,000  was  outside  the  limit.  In  that 
year  the  city  issued  $2,023,000  3I  per  cent  bonds,  all  of  which  were 
taken  at  par  by  the  city  funds,  and  $3,899,000  4  per  cent  bonds, 
aU  sold  to  the  public  at  the  low  price  of  101.777. 

In  1907  the  total  debt  issued  was  $5,249,000,  of  which  $3,152,- 
000  was  outside  the  limit.  The  loans  were  placed  to  even  less 
advantage  than  in  1906.  Only  $92,250  3^  per  cents  were  issued; 
all  the  4  per  cents  sold  at  par  except  $100,000,  sold  at  loi. 

The  loans  of  1908  show  the  influence  of  the  finance  commission. 
But  $4,498,000  was  borrowed,  only  $1,738,000  being  inside  the 
limit.  Of  the  $2,760,000  borrowed  outside  the  limit,  $2,000,000 
was  for  subway  construction.  Except  for  an  issue  of  $1,800  at 
3^  per  cent,  the  bonds  bore  4  per  cent.  They  sold  on  better 
terms  than  the  issues  of  1907,  bringing  106.44. 

In  addition  to  the  city  and  county  debt  Boston  was  liable  for  a 
large  share  of  the  metropohtan  debts.  Every  year  the  city  was 
called  upon  for  a  certain  proportion  of  the  interest  and  sinking 

*  Mayor^s  Inaugural  (1906),  p.  21. 

'  City  Documents,  No.  220  (1894),  p.  29  (note). 


1887-1908I  THE  METROPOUTAN  DISTRICTS  33 1 

fund  requirements  of  these  debts.  Consequently,  in  ascertaining 
the  real  debt  burden  in  this  period,  the  city's  share  of  these  debts 
should  be  added  to  its  ovm  direct  debt.  This  has  been  done  in  the 
foUowing  table,  compiled  by  the  finance  cormnission  of  1907,  for 
the  quinquennial  periods  1885  to  1905  and  for  the  year  1907.^ 

Net  Debt  at  Beginning  of  Fiscal  Yeak 


Net  City  and 

City's  Share  of 

Year 

County  Debt 

Metropolitan  Debt 

Total  Debt 

1885 

«24,7S3,949 

$24,753,949 

1890 

30,120.65s 

•528,095 

30,648,750 

189s 

37,131423 

2,286,842 

39,418,266 

1900 

58,333,337 

21,687,573 

80,020,910 

1905 

62,427,219 

38,096,539 

100,523,758 

1907 

68,821,359 

37,967,986 

106,789,346 

At  just  the  time  that  the  debt  of  Boston  began  to  advance  so 
rapidly,  the  metropolitan  debts  conmienced  to  assume  import- 
ance. The  total  debt  of  Boston,  including  her  share  of  the 
metropolitan  loans,  advanced  from  thirty-nine  millions  in  1895  to 
eighty  millions  in  1900,  when  the  metropolitan  debts  amounted  to 
over  one-third  of  the  city  and  county  debts.  The  total  debt 
reached  one  hundred  and  six  millions  in  1907.  At  the  end  of  the 
period  the  city's  share  of  the  metropolitan  debts  was  more  than 
one-half  her  own  debt.  Including  her  metropolitan  debts,  the 
total  per  capita  debt  of  Boston  rose  from  about  $65  in  1887  to 
$80  in  1895,  $140  in  1900  and  $175  in  1908.  The  per  capita 
figure  for  the  city  and  county  debt  was  about  $105  in  1900  and 
$110  in  1908. 

Of  this  debt  of  $106,000,000  in  1907,  possibly  $40,000,000  could 
be  looked  upon  as  self-supporting,  that  incurred  for  the  metropoli- 
tan water  system  and  for  the  subways.  The  share  of  Boston  in 
the  net  metropolitan  water  debt  was  twenty-seven  or  twenty- 
eight  millions.  At  the  close  of  the  period  her  water  system  was 
on  practically  a  self-supporting  basis.  It  was  unlikely  that  any 
considerable  part  of  the  cost  of  water  would  be  shifted  to  the 
taxpayers.  The  subway  debt  of  about  twelve  millions  would  be 
taken  care  of  by  the  receipts  from  the  subways. 

*  Finance  Commission,  i,  p.  119. 


332  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

Though  not  ordinarily  a  charge  upon  the  taxpayer,  a  self- 
supporting  debt  increases  the  liability  of  the  city  and,  conse- 
quently, reduces  its  credit  slightly.  There  is  always  the  possi- 
bility that  the  receipts  of  the  industry  may  prove  insufl&cient,  in 
which  case  the  taxpayer  would  be  liable.  This  possibility  is  not 
so  remote  in  a  city  where  the  mass  of  the  voters  have  more  to 
gain  by  a  reduction  in  public  service  rates  than  they  will  lose  by 
the  consequent  rise  in  tax  rates.  Though  forty  millions  of  these 
one  hundred  and  six  milUons  of  debt  in  1907  might  be  looked  upon 
as  ordinarily  taking  care  of  themselves,  they  should  not  be 
regarded  as  of  no  consequence. 

Financial  Policy 

The  period  1887  to  1908  was  one  of  advancing  expenditure. 
The  pohcy  of  retrenchment,  so  steadfastly  adhered  to  in  the  years 
following  the  crisis  of  1873,  was  giving  way  by  1887  to  one  of 
activity,  which  gradually  became  more  marked  as  the  years  went 
by,  reaching  its  maximum  force  in  the  year  1897.  After  1897  ^^^ 
advance,  though  continued,  was  at  a  more  moderate  rate. 

The  movement  of  expenditures  and  receipts  cannot  be  ex- 
plained in  this  period  as  easily  as  in  former  ones  by  reference  to 
the  avowed  policies  of  various  city  administrations.  In  this 
period  the  control  of  the  finances  of  Boston  was  transferred  to  a 
much  greater  degree  from  the  City  Hall  to  the  State  House.  In 
many  instances,  it  must  be  admitted,  the  legislature  simply 
enacted  the  city's  demands.  But  when  these  requests  were  once 
enacted,  subsequent  administrations  might  find  themselves  com- 
mitted to  policies  they  were  not  in  sympathy  with.  This  fact 
limited  considerably  the  possibilities  of  retrenchment.  On  the 
other  hand,  this  same  legislative  supervision,  exercised  over  the 
city's  ability  to  raise  money  either  by  taxation  or  by  borrowing, 
placed  a  check  upon  expenditures  as  excessive  as  those  made  in 
the  years  preceding  the  crisis  of  1873.  ^^  this  legislative  control 
we  find  the  cause  of  the  more  gradual  growth  of  receipts,  expendi- 
tures and  debt. 

In  1887  and  1888  Hugh  O'Brien  was  mayor.  Though  expendi- 
tures including  the  state  tax,  increased  about  $i,6cx),cxxd  in  1887, 


1887-1908]  THE  METROPOLITAN  DISTRICTS  333 

the  Mayor  was  able  to  keep  within  the  nine-dollar  tax  limit,  and 
also,  in  compliance  with  the  radical  demand  of  the  law  of  1885,  to 
bring  the  city's  debt  practically  within  the  2  per  cent  limit.  All 
loans  made  this  year  were  for  objects  of  a  permanent  character, 
and  were  exempted  by  statute  or  by  special  act  from  the  operation 
of  the  debt  limit.  The  net  debt  increased  but  $874,000,  The 
advance  in  expenditures  was  due  largely  to  an  increase  of  about 
$740,000  in  the  expenditure  for  parks  and  of  about  $280,000  in  the 
state  tax. 

Expenditures  were  $16,894,657  in  1888,  only  slightly  higher 
than  in  the  former  year.  Toward  the  end  of  the  year  the  city 
found  itself  with  the  right  to  borrow.  The  temptation  was  too 
great,  and  Boston  adopted  once  more  her  favorite  policy  of 
borrowing  for  current  expenditures.  The  net  debt  advanced  in 
1888  only  $293,000. 

Borrowing  for  current  expenditures,  indulged  in  to  a  small 
extent  in  1888,  was  practised  to  a  greater  degree  in  1889,  during 
the  first  term  of  Mayor  Thomas  N.  Hart.  The  increase  in  the 
net  debt  was  $3,421,000. 

In  1890,  during  Mayor  Hart's  second  term,  a  marked  improve- 
ment in  the  borrowing  policy  of  the  city  was  shown;  the  net  debt 
increased  but  $267,000.  Expenditures  were  about  $530,000 
greater  than  in  1889.  A  large  part  of  this  advance  was  due  to 
greater  exp>enditure  for  the  improvement  of  the  park  system,  an 
expenditure  of  great  importance  during  the  next  few  years.  In 
this  year  expenditures  for  the  new  library,  which  was  being  built 
and  equipped  from  1888  to  1895,  reached  their  highest  point. 

From  1 89 1  to  1894  Nathan  Matthews,  Jr.  was  mayor.  His 
keen  analysis  of  the  city's  needs,  so  fortunately  preserved  in  his 
valedictory  address,  made  his  administration  esp>ecially  effective. 
He  secured  the  enactment  of  chapter  323  of  189 1,  which,  if  it  had 
not  been  held  unconstitutional,  would  have  opened  to  Boston 
large  additional  receipts  from  special  assessments.  Exp)enditures 
during  the  four  years  1891  to  1894  increased  at  a  faster  rate  than 
in  the  four  preceding.  The  year  1891  saw  still  further  improve- 
ment in  the  p>olicy  of  refusing  to  borrow  for  current  expenditures, 
and  the  net  debt  was  reduced  $908,000. 


334  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

This  year  brought  a  very  large  increase  in  the  expenditure  for 
streets  which  was  carried  still  further  in  1892  and  succeeding 
years.  Street  improvements  were  now  being  made  from  loans 
authorized  by  the  legislature  outside  the  debt  limit,  and  the 
limit  was  fast  becoming  of  no  effect.  Greater  borrowing  was 
necessary  in  1892,  some  of  which  was  for  annually-recurring 
expenditures.  The  erection  of  more  suitable  buildings  for  the 
institutions  called  for  large  appropriations  in  1892  and  several 
succeeding  years. 

In  spite  of  the  financial  storm  of  1893  expenditures  continued 
their  upward  movement.  Though  the  tax  receipts  fell  off  this 
year,  the  total  receipts  were  greater,  due  to  a  considerable  extent 
to  large  receipts  from  the  water  department.  At  this  time  the 
water  receipts  were  responding  to  the  efforts  of  the  administration 
to  make  the  department  self-supporting. 

In  1894  there  began  the  most  rapid  rise  in  expenditures  which 
took  place  in  this  period.  Expenditures,  inclusive  of  the  state 
tax,  which  gave  little  concern  at  this  time,  were  $20,706,534  in 
1893,  $22,100,527  in  1894,  $23,421,277  in  1895,  $24,486,125  in 
1896,  and  $27,739,526  in  1897.  A  large  part  of  the  increase  of 
1894  was  due  to  the  expenditure  of  $2,409,906  for  parks  and  public 
grounds,  by  far  the  largest  expenditure  in  the  history  of  the  park 
system.  The  cost  of  adding  to  the  water  system  was  also  respon- 
sible for  a  large  increase.  As  taxation  could  not  meet  the  great 
advance  in  mimicipal  expenditure  now  taking  place,  borrowing, 
made  easy  by  the  legislature,  was  resorted  to  on  a  much  larger 
scale  than  ever  before.  Almost  every  permanent  improvement 
could  now  be  met  by  loans,  outside  the  limit;  the  right  to  borrow 
within  the  limit  was  thus  available  for  objects  which  should  have 
been  paid  for  from  taxes.  Large  loans  in  1894  raised  the  net  debt 
by  $3,622,000,  the  largest  increase  up  to  that  time  in  the  period. 

The  very  great  municipal  activity  in  1895  was  in  strange  con- 
trast to  the  lethargy  then  prevailing  in  private  business.  Large 
increases  were  made  in  the  police  force;  a  substantial  addition 
was  made  to  the  fire  department;  about  $700,000  more  was  spent 
for  streets;  and  the  expenditure  for  extensions  in  the  water 
system  was  at  the  high  point  of  the  period.     The  legislature  of 


1887-1908]  THE  METROPOLITAN  DISTRICTS  335 

1895  granted  the  right  to  borrow  for  schoolhouse  construction 
outside  the  limit.  This  year  saw  the  first  great  expenditure  for 
subways.     The  increase  in  the  net  debt  was  $3,562,cxxd. 

In  1896  the  family  which  had  already  given  Boston  two  mayors 
gave  the  dty  a  third.  Josiah  Quincy  was  elected  under  the 
provisions  of  chapter  449  of  1895  for  a  two-year  term.  In  1898 
he  took  office  again.  Like  the  first  and  second  Quincy,  he  came 
at  a  time  of  very  great  increase  in  municipal  expenditures.  But, 
whereas  his  predecessors  started  the  movements  which  led,  in  the 
case  of  the  first  Quincy,  to  the  Faneuil  Hall  improvement,  and, 
in  the  case  of  the  second,  to  the  building  of  the  waterworks,  the 
third  Quincy  brought  a  movement  already  begun  to  its  culmina- 
tion. His  term,  however,  was  not  given  simply  to  carrying  out 
the  policies  of  earlier  administrations.  He  incorporated  in  the 
financial  policy  of  Boston  the  principle  that  it  was  the  business  of 
the  city  to  expend  money  for  objects  that  would  bring  to  her 
poorest  citizens  some  of  the  elementary  comforts  enjoyed  by  her 
richer  ones.  As  a  result  of  his  endeavors,  Boston  made  a  good 
beginning  in  a  system  of  playgrounds  and  gymnasia,  and  pro- 
vided far  more  adequate  bathing  facilities. 

The  greatest  increase  in  the  expenditures  of  1896  was  for 
streets,  which  advanced  about  $1,100,000.  The  subway  appro- 
priation was  $400,000  larger  than  in  the  previous  year.  Schools 
demanded  $300,000  more.  To  meet  such  increases  the  ordinary 
receipts  contributed  a  substantial  amount.  The  tax  rate  of 
$12.90  brought  in  about  $500,000  more,  and  the  water  receipts, 
which  had  made  a  remarkable  advance  from  $2,146,888  in  1894 
to  $2,872,969  in  1895,  contributed  about  $250,000  more  in  1896. 
But  the  brunt  of  these  great  expenditures  had  to  be  met  by  bor- 
rowing. The  total  loans  of  the  year  were  $8,274,000,  making  an 
increase  in  the  net  debt  of  $5,186,000. 

The  year  1897  saw  the  greatest  increase  in  expenditures  in  the 
p)eriod  —  about  $3,250,000.  The  expenditure  of  $27,739,526 
reached  in  that  year  was  not  exceeded  until  1901.  About 
$2,000,000  of  this  increase  was  for  streets.  Of  this  important 
branch,  sewers  were  demanding  $800,000  more  than  in  the  pre- 
vious year;   the  long-neglected  system  was  now  being  put  into 


336  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

better  condition  from  funds  borrowed  outside  the  limit.  Bridge 
expenditures  rose  about  $450,000  this  year  on  account  of  the  new 
Charlestown  bridge.  School  expenditure  was  almost  $400,000 
greater.  The  receipts,  under  the  influence  of  a  tax  rate  of  $13.00, 
increased  almost  $1,000,000.  The  net  debt  advanced,  however, 
$5,603,000.  It  now  stood  at  $51,482,000,  over  twice  what  it 
was  at  the  beginning  of  the  period,  and  $20,000,000  more  than  it 
was  at  the  end  of  1893.  The  last  five  years  had  seen  an  average 
annual  increase  of  $4,000,000.  Meanwhile  the  tax  rate,  under 
the  working  of  the  law  of  1885,  advanced  from  $12.80  to  $13.00. 

Expenditures  in  1898  were  about  $1,700,000  below  those  of 
1897.  The  increase  in  the  net  debt  was  $2,740,000.  The  tax 
rate  in  1898  was  $13.60 

In  1899  expenditures  advanced  to  almost  the  figure  reached  in 
1897.  -^  increase  in  the  expenditures  for  streets  and  schools  was 
largely  responsible.  The  growth  of  school  expenditure  from 
$2,499,573  i^  1894  to  $5,739,510  in  1904  is  noteworthy.  Though 
a  great  part  of  this  increase  was  for  newschoolhouses,  and  was  met 
by  borrowing,  a  considerable  part  of  the  advance  was  for  current 
expenditures,  and  was  met  from  taxes.  Chapter  400  of  1898  and 
its  amendments,  imposing  a  limit  on  the  appropriations  of  the 
independent  school  committee,  appear  to  have  been  liberal 
measures. 

The  inadequacy  of  the  nine-doUar  tax  law  led  in  1900  to  a  limit 
of  $10.50.  The  debt  limit  was  raised  to  2^  per  cent.  This  more 
liberal  tax  limit,  in  conjunction  with  a  less  rapid  increase  in  ex- 
penditures, made  possible  the  restriction  of  borrowing  to  a  smaller 
scale  and  to  a  more  legitimate  field. 

In  1900  Thomas  N.  Hart  was  called  again  to  the  ofl&ce  of  mayor. 
The  first  year  of  his  administration  saw  expenditures  below  those 
of  1899.  With  almost  full  advantage  taken  of  the  new  $10.50  law 
the  receipts  of  the  city  were  increased  $1,500,000.  Under  these 
circumstances  the  net  debt  showed  a  decrease.  Most  of  the 
remarkable  reduction  of  $6,948,000  made  in  this  year  was,  how- 
ever, not  accomplished  by  the  use  of  ordinary  receipts  but  by  the 
employment  of  $5,000,000,  paid  in  1898  as  the  first  instalment  on 
the  purchase  price  of  the  reservoir  system. 


1887-1908I  THE  METROPOLITAN  DISTRICTS  337 

Expenditures  were  not  slow  in  overtaking  the  new  receipts  of 
the  city.  In  1901  there  was  an  increase  in  practically  every 
branch,  amounting  in  all  to  about  $1,400,000.  But  for  the  final 
payment  on  the  waterworks  the  net  debt  would  have  increased 
this  year,  instead  of  showing  a  decrease  of  $4,233,000.  The  tax 
rate  in  1901  was  $14.90. 

Beginning  with  1902,  Patrick  A.  Collins  was  twice  elected 
mayor.  During  his  first  term  expenditures  increased  from 
$28,550,375  in  1901  to  $30,212,106  in  1902,  and  $32,110,718  in 
1903.  The  increase  in  the  first  year  was  due  principally  to  larger 
rapid  transit  appropriations  and  to  an  increase  of  about  $1,000,- 
000  in  the  expenditure  for  parks  and  public  groimds. 

Almost  all  of  this  increase  for  parks  was  due  to  the  collection  of 
the  first  metropolitan  park  assessment,  which  included  the  levies 
of  1900  and  1 90 1.  The  importance  of  the  various  metropolitan 
assessments,  expenditures  beyond  the  control  of  the  city,  was 
rapidly  becoming  apparent.  In  1908  the  metropolitan  assess- 
ments were:  sewer,  $262,095;  water,  $1,789,315;  park,  $634,583; 
a  total  of  $2,685,994.  These  demanded  in  the  last  year  of  the 
period  8  per  cent  of  the  total  expenditures  of  the  city,  inclusive 
of  the  state  tax. 

The  tax  rate  for  1902  was  lowered  to  $14.80.  Boston,  however, 
was  taking  full  advantage  of  her  right  to  tax,  except  to  the  extent 
of  40  cents  on  every  $1,000  of  assessable  property  which  was  to  be 
used  for  schoolhouse  construction.  The  reason  for  this  decline  is 
found  in  the  smaller  debt  requirements,  resulting  from  the  can- 
cellation of  Cochituate  water  bonds.  With  her  receipts  about  the 
same  as  in  1901  and  her  expenditures  about  $1,700,000  greater, 
Boston  was  forced  in  1902  to  add  $6,936,000  to  her  net  debt.  The 
policy  of  borrowing  on  the  slightest  excuse  was  again  rapidly 
becoming  the  rule. 

Expenditures  in  1903  were  about  $1,900,000  greater  than  in 
1902.  In  this  year  expenditures  for  streets  were  the  highest  in 
the  period,  in  fact,  the  highest  in  the  history  of  the  city.  Begin- 
ning with  this  year,  the  sUite  tax  demanded  more  and  more  of  the 
city's  receipts.  From  $541,920  in  1902  the  quota  of  Boston  rose 
to  $903,200  in  1903  and  to  $1,978,350  in  1908.     The  assessment 


338  THE  FINANCIAL  HISTORY  OF  BOSTON      [1887-1908 

of  1908  was  the  largest  in  the  history  of  the  city,  the  next  largest 
being  that  of  1867  which  was  $1,694,150.  The  state  tax  at  the 
end  of  the  period  was  responsible  for  6  per  cent  of  the  city's 
expenditures.  But  for  this  sudden  growth  in  the  demands  of  the 
state,  the  expenditures  of  1908  would  have  been  only  $800,000 
greater  than  those  of  1902.  The  year  1903  added  $4,128,000  to 
the  net  debt. 

The  expenditures  of  1904  were  practically  the  same  as  those 
of  1903.  School  expenditures  reached  the  record  figure  of 
$5,739,510.  Street  expenditures  fell  off  somewhat;  much  less 
was  spent  from  now  on  for  streets  proper  and  more  for  sewers  and 
drains.     The  net  debt  increased  $4,211,000. 

An  increase  of  $560,000  in  the  expenditures  of  1905  was  due 
almost  entirely  to  an  increase  in  the  state  tax.  School  expendi- 
tures fell  back  $1,000,000  to  a  level  maintained  during  the  rest  of 
the  period.  The  legislature  was  becoming  less  Hberal  in  its 
supervision  of  schoolhouse  loans.  The  expenditures  for  rapid 
transit  reached  their  highest  point  —  $2,678,524.  The  net  debt 
advanced  in  1905  $4,106,000. 

In  the  years  1906  and  1907  John  F.  Fitzgerald  was  mayor. 
In  1906  the  total  expenditures,  inclusive  of  the  state  tax,  were 
$100,000  less  than  in  1905.  As  the  state  tax  fell  about  $180,000 
this  year,  it  meant  that  the  city's  own  expenditures  were  about 
$80,000  greater  than  in  1905.  The  sudden  jump  in  1906  in  the 
interest  charge  on  the  city  debt  from  $2,470,626  to  $3,020,658 
called  attention  to  the  fact  that  at  no  slow  rate  the  loan  pohcy  of 
the  city  was  diverting  a  larger  and  larger  part  of  the  ordinary 
receipts  from  the  needs  of  the  present  to  the  debts  of  the  past. 
Expenditures  had  not  increased  very  rapidly  since  1897,  ^^^  Y^^ 
the  debt  was  rising  every  year.  The  large  payment  from  the 
state  for  the  reservoir  system  had  checked  the  growth  of  the  city's 
debt,  but  had  substituted  a  metropolitan  debt.  Receipts  could 
not  keep  pace  with  the  expenditures  which  the  citizens  of  Boston 
demanded.  In  spite  of  her  heavy  borrowings,  many  felt  that 
much-needed  municipal  work  was  being  postponed.  It  was  this 
situation  that  finally  compelled  the  appointment  of  the  finance 
commission  of  1907  to  suggest  how  the  city  might  live  within  its 


1887-1908]  THE  METROPOLITAN  DISTRICTS  339 

means,  and  at  the  same  time  meet  the  legitimate  demands  of  its 
citizens. 

Increasing  receipts,  accompanied  by  stationary  expenditures, 
resulted  in  a  much  smaller  increase  in  the  net  debt  in  1906;  it 
advanced  $2,288,000.  The  story  of  1907  is  practically  the  same 
as  that  of  1906.  Expenditures  were  stationary  and  the  net  debt 
advanced  somewhat  less  —  $1,960,000. 

The  last  year  of  the  period  was  the  first  year  of  Mayor  George 
A.  Hibbard's  term.  The  Mayor  went  into  office  with  the  avowed 
purpose  of  reducing  expenditures  and  at  the  same  time  maintain- 
ing the  efficiency  of  the  municipal  machine.  When  we  consider 
the  difficulties  which  stood  in  the  way  of  a  mayor  bent  on  re- 
trenchment, we  must  conclude  that  Mayor  Hibbard  accomplished 
a  good  deal.  A  large  part  of  the  city's  expenditures,  such  as  the 
debt  requirements,  the  state  tax,  the  metropolitan  and  other 
assessments,  and  to  a  great  degree  the  appropriations  for  the 
school  and  police  departments,  it  was  not  within  the  power  of  the 
mayor  to  reduce.  The  introduction  of  economies  in  the  depart- 
ments which  had  suffered  most  from  political  patronage  naturally 
met  with  great  opposition.  The  Mayor  was  able,  however,  to 
reduce  the  city's  expenditures,  exclusive  of  the  state  tax,  $1,150,- 
000.  The  increase  in  the  net  debt  was  kept  down  to  $1,255,000, 
$1,000,000  less  than  was  productively  invested  that  year  in  the 
subway  system.  The  part  which  the  finance  commission  took  in 
recommending  many  of  these  economies  amply  justified  its 
appointment. 

The  period  1887  to  1908  was  on  the  whole  one  of  increase  in 
expenditures,  the  most  rapid  advance  falling  in  the  years  1894  to 
1897.  Unable  to  raise  within  the  tax  limit  the  money  needed  for 
improvements,  often  not  even  all  the  money  demanded  for  ordi- 
nary expenditures,  the  city  adopted  the  probably  more  agreeable 
f)olicy  of  constant  borrowing.  When  the  debt  limit  was  insuffi- 
cient to  provide  the  desired  loans,  the  legislature  was  easily 
prevailed  upon  to  permit  borrowing  "  outside  the  limit."  As  a 
result,  the  net  city  debt  rose  in  this  period  from  $24,712,000  to 
$72,036,000,  and  metropolitan  obligations  came  into  existence  to 
the  extent  of  about  $40,000,000  more. 


CHAPTER  Vn 


CONCLUSION 


We  have  now  studied  in  detail  the  development  of  the  municipal 
needs  of  Boston  during  eighty-seven  years  under  the  charter. 
We  have  seen  the  budget  estimates  increase  in  that  time  from 
about  $200,000,  the  amount  required  to  meet  the  few  wants  of  a 
town  of  forty-five  thousand  inhabitants,  to  over  $30,000,000,  the 
cost  of  supplying  municipal  conveniences  to  650,000  people.  The 
per  capita  cost  increased  in  the  meantime  from  about  $4.40  to 
$45.00.  This  remarkable  advance  represents  the  cost  of  obtaining 
increasingly  better  service  in  the  old  departments  of  town  expen- 
diture, of  extending  them,  and  of  introducing  many  new  branches 
of  mimicipal  activity.  The  money  needed  for  the  accomplish- 
ment of  this  great  change  was  obtained  by  an  increase  in  the  tax 
rate  from  $3.65  to  $16.50,  by  the  development  of  new  sources  of 
income,  by  the  sale  of  the  pubUc  lands,  and  by  the  creation  of  a 
debt  of  over  $100,000,000. 

The  course  of  the  city's  finances  was  influenced  by  the  changing 
forms  of  government.  The  incorporation  of  the  town  in  1822 
made  possible  a  more  rapid  development  under  the  representative 
form  of  government,  although  it  also  stimulated  expenditures  and 
accustomed  the  taxpayers  to  a  permanent  debt.  The  charter  of 
1822  was  not  without  defects;  the  larger  part  of  the  administra- 
tive fimctions  of  the  city  was  intrusted  to  the  board  of  mayor  and 
aldermen,  a  provision  which  prevented  unity  and  responsibility 
in  the  executive  department.  This  defect  was  somewhat  remedied 
by  the  position  of  the  mayor  as  chairman  of  the  upper  branch 
of  the  council.  By  placing  themselves  at  the  head  of  important 
committees,  the  early  mayors  were  able  to  obtain  a  certain  unity 
of  action.  The  revision  of  1854  removed  the  mayor  from  his 
position  on  the  board  and  in  return  gave  him  a  qualified  veto, 
a  change  which  strengthened  the  rule  of  the  committees.  The 
rapid  growth  of  the  city  after  the  War  made  clearer  the  inability 


CONCLUSION  341 

of  the  aldermen  to  control  the  administration  of  affairs  in  a  large 
community.  The  extravagance  of  the  years  preceding  the  crisis 
of  1873  2^^  ^^  inefl&cient  service  rendered  by  certain  depart- 
ments were  due  in  part  to  the  committee  system. 

The  complete  separation  of  the  legislative  from  the  executive 
did  not  come  imtil  1885,  although  the  establishment  of  com- 
missioners over  several  departments  after  1870  marks  the  turning 
point  in  the  power  of  the  aldermen.  The  new  charter  gave  the 
mayor  the  power  of  appointing  the  heads  of  departments,  who,  in 
turn,  were  given  complete  control  of  their  own  departments. 
The  members  of  the  city  council  were  expressly  forbidden  to  take 
part  in  executive  affairs. 

Though  the  charter  of  1885  made  distinct  improvements  in  the 
government  of  Boston,  certain  defects  became  apparent  as  time 
went  on.  The  most  important  of  these  were:  first,  the  require- 
ment that  the  mayor's  appointees  should  be  confirmed  by  the 
board  of  aldermen,  second,  the  failure  of  the  act  to  name  any 
penalty  in  case  of  interference  by  the  city  council  or  any  of  its 
members  with  the  work  of  the  executive  branch,  and,  finally,  the 
lack  of  a  proper  check  on  the  appointments  of  the  mayor.  These 
defects  made  easier  the  uneconomical  and  sometimes  illegal  use 
of  the  city's  funds. 

Fortunately  for  Boston,  the  changes  recommended  by  the 
finance  commission  of  1907  were  adopted  by  the  city.  The  new 
charter  increased  the  power  of  the  mayor  by  extending  his  term 
to  four  years,  subject  to  a  recall  after  two  years.  It  gave  him  full 
power  of  appointment,  limited  only  by  the  certification  of  the 
civU  service  commission.  The  city  council  was  made  more 
efiicient,  more  amenable  to  public  opinion,  and  more  difficult  of 
access  to  ward  p>oliticians,  by  its  reduction  to  a  single  chamber  of 
but  nine  members,  elected  at  large  for  three-year  terms.  A 
penalty  was  imposed  for  infraction  of  the  rule  against  interference 
with  the  work  of  the  executive;  a  permanent  finance  commission 
was  established ;  and  provisions,  making  more  likely  the  passage 
of  an  economical  budget,  were  put  in  force. 

Effective  as  are  the  provisions  of  the  new  charter,  they  are  not 
effective  enough  to  insure  good  government  without  the  intelli- 


342  THE  FINANCIAL  HISTORY  OF  BOSTON 

gent  cooperation  of  the  electorate.  While  the  charter  makes 
more  probable  the  election  of  honest  and  efficient  officials,  it  does 
not  guarantee  such  action.  If  inefficient  or  dishonest  men  are 
elected  through  the  failure  of  the  voter  to  perform  his  duty,  their 
power  to  do  mischief,  will,  it  is  true,  be  limited;  it  cannot  be 
annulled  by  charter  provisions. 

The  development  of  the  municipality  falls  naturally  into  five 
periods.  The  first,  1822  to  1844,  has  many  of  the  character- 
istics of  the  old  town  economy.  Except  for  the  Faneuil  Hall 
improvement,  carried  out  by  Mayor  Quincy,  no  great  undertak- 
ings were  attempted.  An  advance  was  made,  however,  in  the 
organization  of  many  of  the  departments,  especially  the  police 
and  the  fire.  A  step  was  made  toward  a  scientffic  classification 
of  the  inmates  of  the  institutions.  Several  new  branches  of 
expenditure  were  introduced,  such  as  the  cleaning  of  streets  and 
the  maintaining  of  common  sewers.  The  growth  of  municipal 
needs  during  the  first  period  can  be  measured  by  the  advance  of 
the  per  capita  expenditure  from  $4.00  to  $7.00.  A  debt  of  $784,- 
000  was  acquired;  the  tax  rate  rose  from  $3.65  to  $6.00. 

In  the  period  1845  to  1859  Boston  assumed  more  the  appear- 
ance of  a  municipality.  The  work  of  all  branches  was  carried  on 
upon  a  much  larger  scale.  Much  was  expended  for  the  widening 
of  streets,  the  laying  of  sewers,  the  preparation  of  the  public 
lands  for  sale,  and  the  construction  of  various  public  buildings, 
such  as  the  new  jail  and  the  house  of  industry  on  Deer  Island. 
The  cost  of  many  undertakings,  formerly  classed  as  extraordin- 
ary, became  ordinary.  The  greatest  work  was  the  construction 
of  the  Cochituate  water  system.  The  per  capita  expenditure 
rose  from  $7.00  to  $20.00.  The  debt  stood  at  $7,524,000  at  the 
end  of  the  period;  the  tax  rate,  at  $9.70. 

The  period  i860  to  1873  was  one  of  extraordinary  activity.  It 
opened  with  large  demands  for  the  preservation  of  the  Union,  and 
closed  with  tremendous  expenditures  for  public  improvements. 
Among  the  accomplishments  of  this  period  were  the  construction 
of  the  Chestnut  Hill  Reservoir,  the  reduction  of  Fort  Hill, 
the  building  of  Atlantic  Avenue,  and  the  raising  of  the  low  terri- 
tory.   In  1870  the  city  took  over  the  ferries.    The  Great  Fire  of 


CONCLUSION  343 

November,  1872,  resulted  in  very  large  expenditures,  especially 
for  the  widening  of  streets  in  the  burnt  district.  The  annexation 
of  neighboring  communities  added  to  the  cost  of  government 
toward  the  end  of  the  period,  bringing  to  the  front  many  problems, 
such  as  streets,  sewers  and  water.  The  per  capita  expenditure 
for  1873  was  $65.00,  the  highest  in  the  history  of  the  city.  The 
period  closed  with  a  tax  rate  of  $12.80,  and  a  net  debt  of  $27,719,- 
000. 

The  period  1874  to  1886  was  necessarily  one  of  retrenchment. 
Commercial  depression  demanded  a  cessation  of  all  but  the  very 
necessary  activities.  Consequently,  we  find  expenditures  at  the 
end  of  the  p>eriod  essentially  where  they  were  at  the  beginning. 
Advances  were  made,  however,  in  the  standard  of  municipal 
service,  particularly  in  the  department  of  institutions.  The  city 
was  forced  to  undertake  two  great  works,  the  construction  of  the 
Sudbury  water  system  and  the  building  of  a  line  of  intercepting 
sewers,  these  improvements  not  being  capable  of  postponement. 
The  period  saw  the  beginning  of  the  public  park  system.  Re- 
trenchment, combined  with  the  growth  of  population,  permitted 
a  decline  in  the  per  capita  expenditure  to  $36.00.  The  tax  rate  in 
1886  was  $12.70.  The  net  debt  at  the  end  of  the  period  stood  at 
$26,487,000. 

During  the  period  1887  to  1908  the  general  movement  of 
expenditures  was  steadily  upward.  The  long  period  of  retrench- 
ment left  Boston  with  many  tasks  to  accomplish.  Millions  of 
dollars  were  demanded  for  schoolhouses,  streets,  sewers,  parks 
and  public  institutions.  Municipal  activity  went  into  new  fields. 
Civic  resf>onsibility  for  the  children  of  its  less-favored  citizens 
\  jught  the  playground.  A  keener  interest  in  the  future  of  these 
ame  children  required  the  appropriation  of  large  sums  for 
schools  of  a  technical  character,  A  far-seeing  policy  directed  to 
the  solution  of  the  rapid  transit  problem  called  for  the  exp>endi- 
ture  of  millions  in  the  building  of  subways.  The  period  also  saw 
the  establishment  of  the  great  metropolitan  systems  which  made 
possible  a  more  economical  satisfaction  of  certain  vital  wants. 

The  ever-insistent  demand  for  new  services  carried  the  p)er 
capita  expenditure  to  $47.00  in  1908.     The  low  tax  limit  made 


344  ^^^  FINANCIAL  HISTORY  OF  BOSTON 

impossible  the  meeting  of  expenditures  from  ordinary  receipts. 
Consequently,  constant  recourse  was  had  to  the  use  of  the  city's 
credit.  The  debt  of  Boston  advanced,  easily  pushing  aside  the 
barriers  erected  by  the  legislature,  until  at  the  end  of  the  period 
it  stood,  including  her  share  of  the  metropolitan  debts,  at  over 
$100,000,000,  a  per  capita  burden  of  about  $175.  Interest  and 
sinking  fund  requirements,  not  included  in  the  tax  limit,  were  an 
important  force  in  raising  the  tax  rate  to  $16.50  in  1908. 

From  the  second  period  onward,  we  find  frequent  allusions  to 
the  high  per  capita  cost  of  municipal  government  in  Boston. 
The  causes  of  this  phenomenon  are  numerous.  In  the  first  place, 
it  is  very  probable  that  the  citizens  of  Boston  demanded  a  high 
standard  of  service,  a  fact  seen  plainly  in  the  street-cleaning, 
lighting,  and  school  departments. 

Moreover,  after  1844  there  was  considerable  expenditure  that 
might  be  deemed  extravagant,  especially  in  the  construction  of 
schoolhouses  and  other  public  buildings.  This  fault  was  most 
evident  in  the  years  immediately  following  the  War.  Corruption 
was  also  an  element  after  the  War. 

A  further  cause  is  found  in  the  geographical  situation  of  Boston. 
The  city  could  not  grow  in  population  except  at  great  cost.  To 
provide  homes  for  her  citizens,  she  made  large  expenditures  in 
preparing  the  public  lands  for  sale,  and  in  making  the  necessary 
drainage  improvements.  Moreover,  the  city  spent  large  amounts 
in  securing  adequate  territory  for  the  expansion  of  her  commercial 
interests.  The  reduction  of  Fort  Hill  and  the  building  of  Atlantic 
Avenue  are  examples  of  such  improvements. 

Besides,  the  town  bequeathed  to  the  city  a  most  miserable 
system  of  streets.  Two  reasons  may  be  given  for  the  perpetua- 
tion of  this  evil  to  a  time  when  its  removal  required  a  very  great 
expenditure  of  public  money.  In  the  first  place,  the  early  govern- 
ments did  not  plan  enough  for  the  future;  in  the  second  place, 
their  inability  to  charge  any  part  of  the  cost  upon  the  abutter 
deterred  them  from  undertaking  extensive  improvements. 
When  the  growth  of  the  city  required  the  immediate  widening  of 
streets  in  the  business  district  at  enormous  cost,  the  city  govern- 
ment was  unable  to  secure  power  to  levy  adequate  special  assess- 


CONCLUSION  345 

ments.  The  constant  expenditure  for  additional  supplies  of 
water  on  account  of  wasteful  consumption  was  also  an  imp>ortant 
factor. 

In  her  municipal  investments  Boston  met  with  success  and 
failure.  Her  markets  were  profitable.  Her  real  estate  ventures, 
if  we  exclude  the  raising  of  the  low  territories  carried  out  with  a 
non-fiscal  purpose,  were  successful.  Her  waterworks,  on  the 
other  hand,  were  unprofitable,  most  administrations  yielding  to 
the  demand  for  low  rates.  A  more  general  adoption  of  the  meter 
system  would  have  prevented  much  waste.  The  ferries  were 
decidedly  unprofitable.  The  subway  system  gave  at  the  end 
of  the  period  every  indication  of  being  successful.  Fortunately 
for  the  taxpayers,  all  the  receipts  from  the  subways,  except  part 
of  those  from  the  East  Boston  Tunnel,  came  from  rentals  paid  by 
the  railway  companies. 

The  expenditures  of  Boston  will  continue  to  grow;  even  the  per 
capita  figure  will  probably  increase  somewhat.  Her  tax  rate  will 
also  rise,  though  more  gradually  than  in  the  past.  The  greatest 
expenditures  of  the  next  generation  will  be  for  streets  and  kindred 
objects,  and  for  subway  construction.  Boston  is  already  com- 
mitted to  the  policy  of  sewer  and  drainage  improvement  and  to 
the  building  of  subways.  Before  long  she  will  be  forced  to  expend 
millions  in  street- widening;  her  progress  demands  it.  Fortu- 
nately for  Boston  chapter  536  of  1913  now  gives  her  the  f>ower  to 
levy  special  assessments  for  street  improvements  up  to  the  full  . 
special  benefit,  not  exceeding  the  cost  of  the  improvement. 
Moreover,  there  is  no  limit,  as  formerly,  to  the  assessment  area. 

The  abuse  of  the  city's  borrowing  power,  so  marked  in  the 
history  of  the  municipality,  must  be  continually  guarded  against. 
A  real  debt  limit  must  be  maintained.  It  cannot  be  expected 
that  the  practice  of  almost  a  century  can  be  permanently  given 
up  without  aid  from  the  outside.  This  easy  method  of  letting 
the  future  taxpayers  supply  the  wants  of  the  present  finds,  un- 
fortunately, few  vigorous  opp)onents.  If  no  other  check  should 
be  imposed  upon  Boston,  the  debt  limit  should  be  enforced. 

On  the  other  hand,  the  tax  limit  should  be  removed.  It  has 
simply  given  an  entirely  unnecessary  stimulus  to  borrowing;   it 


346  TEE  FINANCIAL  HISTORY  OF  BOSTON 

has  but  made  firmer  the  hold  of  a  bad  habit.  Extravagant 
expenditure,  fostered  by  the  use  of  the  city's  credit,  has,  more- 
over, pushed  up  the  tax  rate,  for  interest  and  sinking  fund  pay- 
ments cannot  be  indefinitely  postponed.  The  expenditures  of 
Boston  have  become  so  largely  of  the  recurring  type  that  the 
field  for  the  loan  can  be  greatly  restricted  without  bringing  serious 
variations  into  her  tax  rate. 

The  motive  which  led  to  the  limitation  of  1885  was  the  fear 
that  the  abnormally  high  tax  rate  of  1884  would  be  maintained. 
There  was  nothing  in  the  history  of  the  city's  finances  to  justify 
such  a  fear.  The  electorate  of  Boston  will  have  to  change  very 
radically  before  a  low  tax  rate  wiU  cease  to  be  one  of  the  surest 
ways  of  securing  reelection.  The  fact  that  in  the  last  period  the 
debt  limit  gave  way  and  not  the  tax  limit  shows  which  way  the 
tide  runs. 

Moreover,  the  removal  of  the  tax  limit  will  help  to  awaken  the 
tax-paying  portion  of  the  electorate.  The  fancied  security  of  the 
limit  has  caused  the  business  man  to  neglect  civic  responsibilities. 
As  soon  as  he  realizes  that  his  tax  bill  may  become  an  important 
part  of  his  expenditures,  he  will  make  the  business  of  the  city  his 
business.  Then  will  the  framers  of  the  charter  fully  realize  their 
hopes.  The  cooperation  of  the  voters  will  give  Boston  an  honest 
and  efficient  government. 


APPENDIX  I 


348 


APPENDIX  I 


EXPENDITURES,  1818-1859 


General 

Streets, 

Year 

Govern- 
ment 

Police 

Fire 

Institutions 

Public 
Grounds 

Sewers, 
Etc. 

Library 

Schoob 

1818 

$11,677.36 

$8,779-91 

$1,661.88 

$12,490.65 

$637.62 

$29,214.07 

$40,056.08 

1819 

14,824.03 

8,820.42 

1,161.06 

32,578.76 

1.556.54 

34,392.46 

36,826.30 

1820 

8,503.29 

8,768.40 

3,026.26 

18,784-77 

3.784.31 

27,975. 12 

44.241.43 

1821  > 

12,000.00 

9,600.00 

2,500.00 

40,000.00 

1,500.00 

33,600.00 

44,500.00 

1822 

54.737-12 

8,899-52 

2,766.02 

17,938.26 

591.62 

42,261.60 

73.626.04 

1823 

54,029.24 

10,232.39 

8,387.70 

52,160.7s 

4,500.14 

80,002.27 

74.386.76 

1824 

28,769.12 

10,263.53 

2,505-83 

58,547.63 

61,485.93 

69,509.72 

65.736.81 

182s 

28,804.09 

8,898.02 

21,134.84 

55,906.47 

528.94 

110,766.39 

76,154.38 

1826 

32,625.20 

9,985.21 

25,488.08 

50,139.99 

2,500.00 

717,852.70 

58,401.34 

1827 

39,864.71 

10,754.56 

11.133-57 

33,076.76 

925.95 

106,340.07 

56,229.28 

1828 

29,808.99 

11,360.76 

20,031.42 

36,810.32 

1,765.53 

75,536.97 

53,368.04 

1829 

31,534-08 

11,996.00 

25.592.27 

37,123.06 

996.00 

75,876.92 

52,33555 

1830 

54,014.14 

11.333-51 

12,033.19 

39.384-30 

1,969.94 

74,600.53 

55,329.65 

1831 

31,625.55 

12,040.47 

12,199.64 

40,498.28 

2,930.86 

95,087.05 

55,276.66 

1832 

35,953-73 

12,527.48 

17.999.31 

61.591.55 

2,076.86 

220,126.54 

6s. 509.43 

1833 

77,066.21 

21,116.64 

15.974.50 

44.773-17 

1,854.30 

241,137.83 

90,654.19 

1834 

104,643.26 

30,830.73 

26,427.60 

56,106.40 

3,493-47 

209,413.00 

90,680.25 

183s 

93,764.76 

31,887.7s 

25,014.80 

68.366.60 

6,314-83 

240.237.37 

120,244.38 

1836 

62,659.18 

26,942.07 

49,849.52 

70,782.60 

86,783.61 

283,118.7s 

106,919.30 

1837 

44,504.76 

34,723.08 

56,723.36 

54^450.31 

13,810.62 

213,753.38 

116,095.33 

1838 

46,825.71 

44,382.32 

46,328.22 

63,167.06 

3,991-65 

169,434.59 

156,821.07 

1839 

78,398.44 

45,602.39 

45,927.44 

68,218.16 

11,353-38 

272,274.99 

156,102.99 

1840 

65,721.33 

46,434.12 

42,082.19 

78.837.66 

4,830.74 

114,875-53 

119,455.70 

1841 

50,801.56 

48,925-84 

38,753.43 

85,520.53 

2,480.97 

145,843-18 

154,260.53 

1842 

43,667.50 

53,159-14 

35.728.31 

85,802.12 

4,744-48 

154.723.19 

138,771.91 

1843 

42,304.54 

55,732-85 

40,601.72 

77.701.71 

4,059.01 

138,305.42 

216,629.01 

1844 

45,194-37 

57,667.56 

44.272.54 

80,814.88 

1,768.21 

173,186.71 

211,238.25 

184s 

49,499-80 

73.351.90 

74.563.21 

80,515.27 

3,397.15 

277,218.36 

225,739.48 

1846 

54,007.11 

75,496.35 

73,669.79 

112,349.12 

6,788.02 

518,374.26 

299,195.91 

1847 

54,126.72 

88,941-06 

79.982.83 

126,066.90 

119,173-96 

538,739.80 

389,707.55 

1848 

199,504.29 

101,946.96 

75.612.64 

125,598.23 

11,157.21 

590,850.15 

303,653.69 

1849 

212,615.46 

118,536.68 

62,861.4s 

226,609.10 

21,521.55 

500,188.70 

$240.41 

31s.339.33 

1850 

267,761.63 

124,386.80 

63,290.34 

248,496.65 

11,893.34 

453.571.36 

92.25 

325,913.72 

1851 

128,520.02 

144,903-83 

78,417.95 

233.806.81 

24,813.21 

559.767.59 

696.57 

297.666.80 

1852 

86,143.53 

128,949.86 

72,075.41 

176,777.05 

19,340.71 

568,477.46 

39,539-86 

330,231.33 

i8S3 

96,071.41 

139,391-92 

90,340.91 

194.466.53 

35,370.90 

560,088.87 

84,525.63 

272,300.25 

i8S4 

98,071.21 

173,895-43 

93.748.57 

200,314.80 

35,451.02 

614,280.53 

12,300.70 

389,87918 

»8SS 

101,875-34 

204,485.73 

94,804.01 

259.768.26 

30,893.28 

709,568.49 

90,329.54 

442,670.96 

i8s6 

86,49387 

201,909.97 

98,919.84 

211,948.91 

26,265.34 

1,008,887.45 

108,864.46 

350,953.42 

I8S7 

97,384-77 

216,657.82 

118,764.46 

303,475.10 

60,491.13 

1.324,591-69 

145,550.10 

346,622.99 

1858 

109,492.48 

235.699.89 

113,690.55 

230,576.44 

40,000.34 

1,244.219.45 

23.856.59 

460,794.18 

I8S9 

112,457.45 

225,853.22 

132,267.01 

263,128.24 

36,499.94 

1,048,054.66 

39,561.97 

519-031-73 

>  The  figures  (or  1821  are  estimated. 


APPENDIX  I 


349 


EXPENDITXJRES,  1818-1859 


Water 

County  of 
SuSoik* 

Miscel- 
laneous 

Total 

Interest 

Total 

State  Tax 

Total 

Year 

$21,828.00 

$6,746.58 

$133,092.15 

$2,123.21 

$135,215-36 

$21,965-33 

$157,180.69 

i8i3 

23.871.00 

11,529.06 

165,559-63 

1,023.80 

166,583.43 

22,061.33 

188,644.76 

1819 

29,768.40 

6,377-6r 

150,229.59 

150,229.59 

21,749.43 

171,979-02 

1820 

30,000.00 

13,000.00 

186,700.00 

186,700.00 

186,700.00 

1821 

31,204.79 

6.549-52 

238,574-49 

3,029.73 

240,604.22 

24,117.02 

264,721.24 

1823 

30,833-70 

8,032.2s 

322,565.20 

6,532.40 

329,087.60 

26,550.50 

355.638.10 

1833 

33,560.14 

11,824.96 

342,203.67 

14,203.18 

356,406.85 

26,606.50 

383,013.35 

1834 

28,330.28 

4.45109 

334,974-50 

I3hJ4I-43 

348,3x5-93 

26,898.50 

375,214-43 

1835 

37,634-69 

10,470.20 

945,097-41 

39,503-68 

984,601.09 

984,601.09 

1836 

34,037-06 

6.693-43 

299,055-39 

52,257-56 

351,314-95 

351.314-95 

1837 

3s.806.42 

6,227.85 

270,716.30 

51,189-51 

321,905.81 

321.905.81 

183S 

33,080.73 

8.618.14 

277,152.75 

47,804.72 

324,957.47 

12,437-50 

337.394-97 

1829 

33.450.50 

8,972.01 

291,087.77 

46,372-42 

337,460.19 

24,874-So 

362,334.69 

1830 

29.173-78 

8,582.77 

287^*15-06 

43^391-94 

330,807.00 

12,437.00 

343.244-00 

1831 

37.581.99 

6.995-91 

460,362.80 

45.931-33 

506,294.13 

24,874.00 

531.168.13 

1833 

39.650.91 

19,086.46 

551,314-51 

53.084.84 

604,399-os 

604.399-05 

1833 

41.931-91 

15,165.49 

578,692.11 

62,977-17 

641,669.28 

641,669.28 

1834 

38.355-45 

16,751.54 

640,937-48 

60,67374 

701,611.23 

701.611.22 

183s 

42,578.70 

15,687.60 

745.321-33 

71.592.52 

816,913-85 

816,913-85 

1836 

51,590.11 

30.538.89 

616,189.84 

79.362.16 

695,552-00 

695.SS2.00 

1837 

62,626.75 

19.534-32 

613,111.69 

82,742.96 

695,854-65 

695,854-65 

1838 

54.313-31 

19,469.83 

751.660.92 

89,368.04 

841,028.96 

841,028.96 

1839 

44.044.50 

21,626.74 

537.908.31 

95.075-77 

632,984.28 

632.984.28 

1840 

46,466.57 

36,809.03 

599.866.64 

88,481-39 

688,348.03 

688,348.03 

1841 

56,115-30 

23,299-24 

596,011.19 

84,111.31 

680,123.50 

680,122.50 

1843 

48,465-80 

32,644.03 

656,444.08 

77.062.24 

733,506.33 

733,506.32 

1843 

55h»iii6 

25.67495 

694,828.63 

70,975-41 

765,804.04 

25,488.75 

791,292-79 

1844 

59,176.88 

46,032.79 

889.49484 

59,118.55 

948,613.39 

25,488.75 

974.102.14 

1845 

t4>I.IS6.04 

64,765.28 

60,774-88 

1,686,577.66 

56,368.86 

1,742,946.52 

1,742,946.52 

1846 

1,667,028.27 

69,220.21 

104k}12.07 

3,237-299-42 

56,279-95 

3.293-579-97 

3.293.579-97 

1847 

i,7S4.87Sa7 

88.284.50 

57.893-67 

3^309.376.61 

69.568.38 

3.378,944-99 

3.378.944-99 

1848 

814.784- 1 2 

92.559-49 

35.191-20 

2,400Ht47-49 

85.419-58 

3,485,867.07 

2.485.867-07 

1849 

644.519-55 

97.175-81 

65.075-88 

2,302.177-33 

93.205.39 

2.395.382.62 

2,395.382.62 

1850 

436/>46.9S 

100,863.42 

90,919.46 

3/396,422.61 

102,441.88 

2,198.864.49 

2.198,864.49 

1851 

413,122.83 

107.037-72 

73,659-31 

2.015,347.06 

105,254-07 

2,120,601.63 

2,120.601.63 

1853 

344,718.21 

134.11500 

66,510.24 

2,017,899.87 

124.544-71 

3,143,444-58 

98,691.00 

2.241.135.58 

1853 

344.475-66 

159.924-34 

101.657.38 

2.223,999.42 

129,530.00 

2,353.529-42 

98,691.00 

2.452.220.42 

1854 

329,319.17 

187.437-09 

95.100.32 

2.546,252.19 

101.19494 

3.647,447.13 

148.036.50 

2,795.483.63 

1855 

3S5J00.98 

191,422.26 

124,230.94 

2,765,197-44 

113.772.21 

2.878.969-65 

155.50995 

3.034.479-60 

1856 

376,213.98 

207,359.41 

88,764.44 

3,282,875-89 

118.733-37 

3.401.609.26 

337.94S-05 

3.7.59.554-31 

1857 

304kMo86 

190,112.60 

82,227.79 

3,125,011.17 

166,595.66 

3.291.606.83 

107.608.44 

3.399.21S-27 

1853 

675kJ68.6o 

207,478.40 

72,835.31 

3kJ25.S36.S3 

153.841.21 

3.479.377.74 

98,694.00 

3.578,071.74 

1859 

'  Though  not  a  town  payment,  practically  all  the  expenditures  of  Suffolk  County  fell  upon  the  taxpayers  of 
Boston.  For  purpoaes  of  comparison  with  the  figures  after  1831,  I  have  included  the  expenditures  of  the  county 
previous  to  1822  in  this  table. 


350 


APPENDIX  I 


EXPENDITURES,  1860-1908 


s 

> 

General 
Government 

Police 

Fire 

Institutions 

Public 
Grounds 

Streets. 
Sewers,  Etc. 

Library 

Schools 

i860 

$121,975-14 

$230,837-63 

$116,416.13 

$229,709.89 

$84,625.27 

$1,196,113.49 

$24,756.57 

$632,385-01 

I86I 

156,735-29 

284,135-95 

91,320.71 

367,667.83 

76,960.98 

880,539-13 

31,062.88 

575,169.66 

1862 

161,764.63 

250,661.71 

106,338.81 

686,976.69 

56,148.41 

824,601.67 

29,513-33 

534,867.01 

1863 

262,383.44 

328,194.61 

124,325-91 

645.547-62 

37,343-13 

645,562.24 

32,512.28 

471,343-28 

1864 

295,759-81 

368,821.78 

157,077-31 

642,793.02 

39,584-64 

793.918.91 

36,106.00 

643,774-68 

1865 

389,681.76 

432,187.22 

189,417.40 

525,512.61 

43,586.12 

942,656.52 

38,056.00 

776,375-22 

1866 

176,832.93 

532,440.88 

187,878.97 

705,932.94 

84,049.29 

1,172,281.78 

44,692.39 

781,280.60 

1867 

209,241.06 

434,594-66 

263,537-25 

567,374-69 

159,102.46 

1,719,145-61 

50,766.11 

961,497.21 

1868 

262,846.91 

568,225.63 

295,540.11 

711,861.72 

157,652.47 

2,903,477-26 

57,343-33 

1,329,287.78 

1869 

316,720.02 

566,086.87 

380,874.78 

628,209.08 

130,685.74 

5,619,640.12 

1,602,750.46 

1870 

286,407.11 

578,344.96 

456,323.47 

623,853-21 

129,390.07 

4,998,789.93 

71,220.00 

1,575,279-07 

1871 

310,954-16 

609,986.59 

491,394-24 

636,472.88 

139.317-93 

5,214,508.61 

101,679.97 

1,315,880.33 

1872 

325.135-25 

657,786.71 

736,526.70 

876,800.58 

160,992.48 

6,562,313.06 

192,466.01 

1,748,197-59 

1873 

357,373-90 

736,396.43 

812,205.31 

779.584-78 

171,574-62 

9,382,860.61 

145,452.69 

1,865,720.29 

1874 

450,504-19 

882,987.22 

736,566.31 

810,833.90 

183,825.11 

4,875,768.41 

181,549-29 

2,081,043.35 

1875 

500,683.37 

877,643-45 

625,29368 

996,394-24 

178,547-45 

4,462.075.63 

129,439.26 

2,015,380.84 

1876 

469,103.8s 

866,528.36 

600,237.41 

896,777-18 

171,496.08 

3,283,978.9s 

119,646.31 

1,816,615.49 

1877 

422,693.26 

854,802.63 

573,063.45 

841,788.42 

507,346.75 

2,816,441.22 

137,744.69 

1,756,440.84 

1878 

449,976.64 

837,907.68 

566,729.47 

802,377.57 

278,819.28 

3,138,263.04 

125.036.99 

1,759.885.90 

1879 

422,518.58 

855,197-01 

566,585.11 

831,382.46 

248,712.70 

3,441,242.23 

121,978.69 

1,652,245.29 

1880 

467.373-94 

881,153.81 

599,033-18 

881,547.86 

245,597-45 

3,780,778.05 

117,156.39 

1.775,037-15 

I88I 

607,383.83 

931,336.22 

566,381.51 

897,749-93 

352,000.87 

3.832,765.12 

123,284.99 

1,710,105.9s 

1882 

584,809.97 

928,762.84 

597,022.41 

1,002,552.73 

952,807.17 

4,508,686.47 

132,286.05 

1,680,791.22 

1883 

641,057-69 

947,807.69 

658,365.26 

964,064.85 

887,400.29 

4,484.529-48 

288,036.08 

1,908,655.28 

1884 

586,798-31 

979,923-68 

765,631.98 

1,234,297-13 

746,968.75 

3,994.876.52 

182,396.18 

1,983,567.19 

i88s 

606,634.26 

987,763-99 

757,093-90 

1,078,189.31 

893,296.39 

3,092,540.49 

118,037.03 

2,036,468.98 

1886 

633,459-33 

1,147,868.76 

789,176.89 

1,097,542.5s 

398,614.90 

3,653.186.87 

199,747-18 

1,782,063.4s 

1887 

685,757-66 

1,160,108.95 

829,866.60 

1,158,717-47 

1,131.6x8.59 

3.650,364.50 

137,245-31 

1,915,426.42 

1888 

720,305.85 

1,272,224.48 

884,201.84 

1,089,113.08 

778,957.63 

3,914,944-61 

248,379.40 

1,970,326.1s 

1889 

805,474-76 

1,279,044.10 

882,146.34 

1,100,197.96 

679,738.96 

3,799,754-93 

544,353-07 

2,266,338.78 

1890 

877,785-20 

1,273,378.43 

1,039,420.97 

1,091,101.66 

1,038,707.21 

3,762,147.73 

684,342-71 

2,121,744-34 

1891 

738,187.04 

956,627.26 

822,471.62 

837,997.94 

1,216,752.74 

4,254,340.50 

307,584.45 

2,028,734-71 

1892 

961,049.09 

1,271,384.07 

1,056,077.63 

1,311,616.22 

1,273,853-87 

5,329,424-03 

423.657-82 

2,559.566.92 

1893 

966,030.87 

1,311-743-42 

1,087,730.92 

1,811,632.59 

1,670,095.83 

5,041,030.47 

456,264.52 

2,291,974-13 

1894 

1,046,579-69 

1,336^342-81 

1,117,228.19 

1,794,818.36 

2,409,906.81 

5,095,562.44 

539.826.73 

2,499,573.97 

189s 

997,441-34 

1,510,528.28 

1,205,872.48 

1,776,285.24 

1,298,300.86 

5,797,964-16 

395.035-82 

2,728,692.17 

1896 

1,215,641.16 

1,729,176.22 

1,234,635-89 

1,791,495-64 

705,958.06 

15,884,938.40 

327,289.37 

3,033,006.69 

1897 

1  413  682.40 

1  678,537-52 

1,329,602.32 

1,533.630-11 

1,204,677-99 

8,838,090.44 

283,020.94 

3,415,163.17 

1898 

1,440,366.63 

1,689,449.36 

1,222,833.40 

1.590,659.61 

830,310.78 

8,475,988.57 

324,368.38 

3,303,039-82 

1899 

1,694,399-27 

1,648,716.43 

1,246,994.67 

I.S75-OI9-34 

1,002,777-43 

9,547,616.14 

303,212.32 

3,653,019.9s 

1900 

»,477,549-9l 

1,672,853-05 

1,236,314.74 

1,600,841.50 

873,48503 

8,972,349-22 

311,295.79 

3,714,659-13 

1901 

1,673,814.08 

1,786,510.99 

1,366,347.34 

1.796,251.22 

619,721,08 

0,269,603.21 

324,808.10 

4.007,343-73 

1902 

1,769,645-47 

1,838,295.64 

1,369,162.98 

1,842,957-64 

1,642,157.82 

8,703,276.72 

315,924-99 

4,314,147-21 

1903 

1,612,974-35 

1,886,954.05 

1,310,415.17 

1,976,221.52 

978,995-48 

9,964,020.29 

326,291.50 

4.998,766.14 

1904 

1,526,416.75 

1,911,235.00 

1.334,905.69 

1,717.623.13 

1,212,214.72 

9,600,972.3s 

330,219.54 

5,739,510.48 

190S 

1,534,506.92 

1,946,712.93 

1,342,115-32 

1.495.039-53 

856,734-58 

9,415,584-42 

325,607.80 

4,711,655-34 

1906 

1,635,198.63 

1,941,87314 

1,438,501.90 

1.555,075-54 

1.470,253.51 

8,658,349-92 

340,375-57 

4,362,947.34 

1907 

1,954,311-13 

1,936,402.64 

1,519.796.20 

1.741,569-23 

1,229,345-11 

7,926,930.36 

338,957-45 

4,689,552.94 

1908 

1,7121,369.04 

2,060,190.6s 

1,552,043-14 

1,949,229.16 

1,200,363.64 

6,226,111.76 

327,733-69 

4,732,611.22 

APPENDIX  I 


351 


EXPENDITURES,  1860-1908 


Water 


County  of 
Suffolk 


Rapid 
Transit 


Miscel- 
laneous 


Total 


Interest 


Total 


SuteTax 


Total 


$404,970.78 
378,436.26 
413^83.11 
530,607.47 
76s.556.81 
688,665.03 
873.260.79 
1,114,832.77 
1,788,0x5.65 
1,562,602.22 
1.596.673-50 
1,224,396,59 
1,160,028.18 
1,398,702.36 
1.944.059.74 
3,687,172.19 
3.358,734-12 
3,641,408.49 
1,984.838.75 
1,587,648.94 
1.667,416.53 
1,472,825.38 
1,592.954.19 
1,771.406.48 
3,001,648.75 
1,955,406.23 
3,110,060.85 
aj27,706.63 
3,159,77704 
3,103,058.42 
3,316,901.63 
1,824,835.20 
3,38i,iai-37 
a^J96,759.7i 
3^)6.038.85 
3,361,342.26 
3,589,786.57 
3,404,140.53 
3,298^324.04 
3,451.799.48 
a,4SS.2S7-3» 
3.589.936.99 
2,546,608.90 
3,767,006.24 
3366,707.64 
3,985305.51 
8.927.741.45 
3.733.573-91 
3,695,761.00 


$174,850.24 

170,225.21 

153,594.98 

152,867.33 

146,619.60 

173.050.06 

205.937-IO 

333.245.65 

326.488.17 

314,840.81 

372^342.38 

371,941-38 

337.526.95 

310,702.71 

372.321.99 

361,510.29 

345.976.34 

328,646.92 

327.83350 

396,140.83 

305,871.68 

338,361.13 

362,908.06 

368,35540 

393.785.77 

852.613.93 

999,056.20 

1,086,026.43 

1.334.640.31 

1,368,914.25 

1.133.602.50 

777,574-66 

1,183,664.12 

1.025,635.16 

095,934-98 

941.S32.20 

967.664.53 

1,183314-35 

1,290,045.84 

i,327J2i.95 

1.287,273.51 

1,471,136.21 

1,701,469.91 

1,501,969.93 

1.452.971.64 

1j78.262.52 

1 .397,418.23 

1.500,090.41 

1.505.615.76 


$i7.S3»-43 

39,771.44 

t. 068.02 1. 88 

1.465,100.74 

1.642J72.94 

719.746.52 

369,815.17 

591.256.34 

547.30991 

1,142,242-94 

1,336,900.89 

1,048.409.77 

2,678,524.21 

1.958.14595 

2,01733298 

»J30,oo6.7S 


$121,95316 
157,92401 

1,040,968.61 
356,701.84 
667,855.20 
162,660.21 
300,848.18 
164,140.35 
145,126.32 
198^51-63 
158,968.03 
142,996.78 
373.561.04 
95.613.23 
106,443.86 
138,431.06 
108.524.99 
138,852.61 
69,690.11 
100,076,49 
119.423.4s 
100,693.98 
118,444.42 
105,632.77 
121,552.16 
141,890.05 
i67kJ56.94 
150,826.51 
151,623.18 
205,154-42 
121,366.15 
102,740.29 
132,068.76 
124.997.53 
137,336.23 
196,618.06 
180,431.64 
231,536.01 
184.375.97 
191,025.65 
965J05.48 
337.7t3.71 
389376.57 
43t.485.62 
387.646.92 
3.19.091  75 
659,190.03 
846,492.42 
930.106.63 


$3,338,593.31 
3,170,177.91 
4.258,918.96 
3,408,014.14 
4,557.867.76 
4,361,848.15 
4,965^35.85 
5.877.477-82 
8,445.865.35 
11,320,761.73 
10,747,591.73 
10.459,529-46 
13.031.334.55 
16,056,185.93 
12.625,903.37 
12,972,571.46 
12,037,619.08 
11,019,229.28 
10^541 .358.93 
10,123,728.32 
10,840,388.49 
10.932.788.90 
12.462,025.53 

13.02S^31I.27 

12.991,446.43 
12.519.934-56 
12,978,133.92 
14.233.665.07 
14.524^*93-47 
14.933.175-99 
15.480,398.53 
13,867,866.41 
17,901,016.33 
18,183,895.15 
19,908,920.50 
21,277.534.75 
32,125.124.91 
25,158,268.72 
23^69,528.92 
25,011,717.80 
24,458.441.01 
25.790.496.57 
27.57s.766.79 

28,992,001.18 
29,128.833.63 
29.009.640.83 
28.545.071.21 
28,43435478 
27.331.142-43 


$i6i.9S3-68 

173.599-00 

366,217.03 

389,814.13 

845,796.90 

435.472.69 

SSi.693.92 

762,033.80 

547,331.87 

641,489.33 

815,166.88 

1,023,613.26 

1,157,106.35 

1,756,689.01 

2,029,051.02 

1,704,288.39 

1,758,142.51 

1,641,240.65 

1,666,754.56 

1,670,147.66 

1,535,54991 

1,527,144.96 

1,492.377.19 

1,533,972.32 

1,520,900.10 

1.511,413-41 

1,498,729-78 

1,543,835.53 

1,536,359-18 

1.551,557-71 

1,624,218.20 

1,396,689.51 

1,689,571.05 

1,608.264.05 

1.460,106.71 

1,604,823.14 

1,732,260.47 

t.952.518.20 

2,130,677.54 

2,081,256.26 

2,138,488.39 

2,127,638.62 

2,004.419.49 

2,215.517.36 

2J40J23  02 
2.470,626.86 
3,020,658.30 
3.138.232.73 
3.193.661.84 


$3,500,546.99 
3,343,776.91 
4,625,135-99 
3,797,828.27 
5,403,664.66 
4,797,320.84 
5,517,129.77 
6,639,510.62 

8,993,197-22 
11,962,251.06 
11,562,758.61 
11,483,142.72 
14,188,440.90 
17312,874.94 
14,654,954-39 
14,676,859.85 
13,795,761.59 
12,660,469.93 
12,008,113.49 
11,793,875.98 
I2kJ75,938.40 
12,459,933.86 
13,954^402.72 
14,559,283.59 
14,512,346.53 
14,031,347.97 
14,476,863.70 
15,777,500.60 
16,060,852.65 
16,484,733.70 
17,104,616.73 
15.164,555.92 
19.590.587.38 
19.792,159.20 
21,369,027.21 
22,882,357-89 
23357,385.38 
37,110,786.92 
25,500.206.46 
27,092.974.06 
26,596.929.40 
27,918,13519 
29.670,186.38 
31,207.518.54 
31.469.156.6s 
31.480.267.69 
3l.56$.729-5« 
31,573,087.51 
30,424304.»7 


$82,245.00 
94,575.00 
578,270.56 
1,269,626.41 
756,600.00 
i.S92,Soi.oo 
1,016,490.00 
1,694,150.00 
723,140.00 
903.925-00 
933.775.00 
933.77S-00 
736,480.00 
828,540.00 
802,130.00 
803,130.00 
742,932.00 
619,110.00 
412,740.00 
306,370.00 
619,110.00 
619,110.00 
825^480.00 
578,055.00 
770,740.00 
578,055.00 
555,870.00 
833,805.00 
833,805.00 
738,020.00 
645,767.50 
553,51500 
640,062.50 
914,375-00 
731.500.00 
538.920.00 
628,740.00 
628.740.00 
536.670.00 
536.670.00 
536.670.00 
632.240.00 
541,930.00 
903,200.00 
900.135.00 
1.440,200.00 
1.260.175.00 
1,438,800.00 
1,978^50.00 


$3,582,791.99 
3.438.351.91 
S,203h»o6.55 
5,067,454.68 
6,160,264.66 
6,389,821.84 
6.533.619.77 
8,333,660.62 
9.716,337.22 
12,866,176.06 
12,496,533.61 
12,416,917.72 
14,924,920.90 
18,641,414.94 
15,457,074.39 
15,478.979.85 
14,538,693.59 
13,279,579.93 
12.420,853_49 
12,000,245.98 
12,995,048.40 
13,079,043.86 
14,779,882.72 
15,137,338.59 
15,283,086.53 
14,609,402.97 
15,032.733.70 
16.611.305.60 
16,894,657.65 
17,222.753.70 
17,750.384.23 
15.718.070.92 
20.230,649.88 
20,706.534.20 
22.100,527.21 
23.421.277.89 
24.486.125.38 
27,739.526.92 
26.036,876.46 
27.629.644.06 
27,133,599.40 
28,550,375  19 
30,212,106.28 
32.110.718.54 
32.369,281.65 
32,920,467.69 
32,825.904.51 
33.011,887.51 
32,403.154-27 


352 


APPENDIX  I 


GENERAL  GOVERNMENT,  1860-1908 


Year 

Salaries 

Other 

Total 

i860 

$81,056.66 

$40,918.48 

$121,975.14 

1861 

87,682.85 

69,052.44 

156,735-29 

1862 

88,118.59 

73,646.04 

161,764.63 

1863 

92,127.03 

170,456.41 

262,583.44 

1864 

106,965.88 

188,793.93 

295,759.81 

1865 

114,350.71 

275,331-05 

389,681.76 

1866 

91,396.90 

85,436.03 

176,832.93 

1867 

98,069.53 

111,171-53 

209,241.06 

1868 

"3,953-57 

148,893.34 

262,846.91 

1869 

117.577-39 

199,142.63 

316,720.02 

1870 

142,054.67 

144,352.44 

286,407.11 

1871 

153,545-50 

157,408.66 

310,954.16 

1872 

159,908.50 

165,226.75 

325,135-25 

1873 

167,440.86 

189,933.04 

357,373-90 

1874 

229,784.18 

220,720.01 

450,504.19 

187s 

276,779.92 

223,903-45 

500,683.37 

1876 

300,770.89 

168,332.96 

469,103.85 

1877 

278,348.78 

144,344-48 

422,693.26 

1878 

352,504.67 

97,471-97 

449,976.64 

1879 

309,088.55 

113,430.03 

422,518.58 

1880 

292,725-73 

174,648.21 

467,373-94 

1881 

326,724.19 

280,659.64 

607,383-83 

1882 

345,072.80 

239,737-17 

584,809.97 

1883 

385,826.91 

255,230.78 

641,057.69 

1884 

375,846.14 

210,952.18 

586,798.32 

1885 

392,752.77 

213,881.49 

606,634.26 

1886 

412,891.79 

220,567.54 

633,459-33 

1887 

439,292.51 

246,465.15 

685,757.66 

1888 

456,065.59 

264,240.26 

720,305.85 

1889 

482,282.34 

323,192.42 

805,474.76 

1890 

618,543.07 

259,242.13 

877,785-20 

1891 

526,149.29 

212,037.75 

738,187.04 

1892 

690,270.59 

270,778.50 

961.049.09 

1893 

728,396.24 

237,634.63 

966,030.87 

1894 

764,773.76 

281,805.93 

1,046,579.69 

189s 

749,673-55 

247,767.79 

997,441-34 

1896 

905,455-19 

310,185.97 

1,215,641.16 

1897 

916,902.62 

496,779.78 

1,413,682.40 

1898 

969,118.79 

471,247.84 

1,440,366.63 

1899 

941,441.60 

752,957-67 

1,694,399-27 

1900 

951,221.10 

526,328.81 

1,477,549-91 

I901 

1,062,909.56 

610,904.52 

1,673,814.08 

1902 

1,083,871.25 

685,774.22 

1,769,645.47 

1903 

1,067,626.20 

545,348.15 

1,612,974.3s 

1904 

1,057,943-20 

468,473.55 

1,526,416.75 

1905 

1,069,009.12 

465,497.80 

1,534,506.92 

1906 

1,118,501.87 

516,696.76 

1,635,198.61 

1907 

1,241,075.16 

713,235-97 

1,954,311-13 

1908 

1,091,061.59 

630,307.45 

1,721,369.04 

APPENDIX  I 


353 


COUNTY  OF  SUFFOLK,  1823-1878 
(No  distinction  made  between  "  Mayor's  Drafts  "  and  "  County  Drafts  "  after  1878) 


Mayor's 
Drafts 

County  Drafts 

Total 

Other 

Year 

Jurors,  Wit- 

Other 

Total 

Total 

nesses,  etc. 

182s 

$6,103.50 

$13,821.66 

$8,405.13 

$22,226.78 

$28,330.28 

x8]6 

7^*26.07 

16,926.39 

13,282.23 

30,208.62 

37,634-69 

1827 

5,996.46 

15,606.17 

12,434.43 

28,040.60 

34,037-06 

1828 

7,812.85 

14,923-20 

13,070.37 

27,993-57 

35,806.42 

1829 

S.881.57 

15,351-37 

11,84779 

27,19916 

33,080.73 

1830 

4,148.76 

15,470.66 

13,831.08 

29,301.74 

33^450.50 

1831 

5/360.32 

13,702.28 

10,411.18 

24,113-46 

29,173-78 

1833 

4,558.60 

17,999-82 

15,023.57 

33,023.39 

37,581.99 

1833 

5.197-63 

X9,474-30 

14,978.98 

34,45328 

39,650.91 

1834 

5,35i-8i 

19,749-88 

15,039-52 

34.789-40 

40,141.21 

$1,790.70 

$41,931-91 

1835 

6,598.69 

23.060.5s 

6,992-69 

30,053-24 

36,651.93 

1,703.52 

38,355-45 

1836 

7,160.19 

23,500.00 

10,493-00 

33.993-00 

41,153-19 

1,425-51 

42,578.70 

1837 

8,433-62 

29.635-iS 

9,195-20 

38,830.3s 

47,263.97 

4,326.14 

51,590.11 

1838 

9.649-34 

31,994-48 

13,482.02 

45,476.50 

55,125-84 

7,500.91 

62,626.75 

1839 

11,996.10 

30.302.30 

11,502.91 

41,805.21 

53,801.31 

512.00 

54,313-31 

1840 

3.5245° 

31,665.73 

3,811.49 

35.477-22 

39,001.72 

5,042.78 

44,044-50 

1841 

35,469.17 

3,478.26 

38,947-43 

38,947.43 

7,519-14 

46,466.57 

184a 

11,156.81 

40,860.69 

4,097.80 

44,958-49 

56,115-30 

1843 

7,061.82 

38,321.94 

3,082.04 

41,403.98 

48,465-80 

1844 

6,063.19 

44.555-21 

4,792-76 

49.347-97 

55,411-16 

184s 

9,021.15 

46,821.47 

3,334-26 

50,155-73 

59,176.88 

1846 

5.615-34 

51,744-85 

7.405-09 

59,149-94 

64,765.28 

1847 

6.334-87 

53.473-51 

9,411-83 

62,885.34 

69,220.21 

1848 

8,523-04 

70,113-54 

9,647.92 

79,761.46 

88,284.50 

1849 

9.764-59 

69,978-13 

12,816.77 

82,794-90 

92,559-49 

1850 

7.028.42 

73,858-31 

16,289.08 

90,147-39 

97,175-81 

i8si 

6,135.16 

77.10706 

17,621.20 

94,728.26 

100.863.42 

1853 

11.579-43 

72,817.95 

22,640.34 

95.458.29 

107,037-72 

1853 

27,849.48 

82,080.51 

24,185.01 

106,265.52 

134,11500 

1854 

11.946.07 

115.236.95 

32,741.92 

147,978.87 

159,924-94 

185s 

37.872.42 

117,020.00 

32,544-67 

149,564.67 

187,437-00 

1856 

50.539- 1 2 

112,683.79 

28,199-35 

140,883.14 

191,422.26 

1857 

52,909.97 

124,561.91 

29,887.53 

154.449-44 

207.359-41 

1858 

43.877-38 

118,337.88 

27.897-34 

146,235.22 

190,112.60 

18S9 

64.185-83 

114,656.42 

28,636.1s 

143.292-57 

207,478.40 

i860 

33.977-97 

141.872.27 

174,850.24 

i86t 

44.09973 

126,125.48 

170,225.21 

1862 

42,487-83 

111,107.15 

153,594-08 

1863 

44,522-75 

108,344-57 

152,867.32 

1864 

34.776.8s 

111.842.75 

146,619.60 

1 86s 

45.55382 

127.496.24 

173,050.06 

1866 

74.520.28 

131.416.82 

205,937-10 

1867 

71,541-02 

161,704.63 

233.24565 

1868 

94.4$0.I9 

132.028.98 

226,488.17 

1869 

IS3..S89.64 

161,251.17 

314,840.81 

1870 

07.05843 

174.3839s 

872,342.38 

1871 

99.451-78 

172.489.60 

271.941.38 

1872 

147.677  89 

189.84906 

.137.526.95 

1873 

128,607.71 

182.09500 

310,702.71 

1874 

168.680.30 

203,641.60 

372J2I.99 

1875 

1.57,47443 

224.035.86 

361,510.29 

1876 

132,681.58 

213.29476 

34S.976.34 

1877 

l6s,756.$0 

162,890.42 

328,646.92 

1878 

195.992.88 

131,84062 

327.833  50 

354 


APPENDIX  I 


POLICE,  1818-1859 


Year 

Watch 

Constables 

Station  Houses 

Total 

1818 

$8,325.21 

$454.10 

$8,779.91 

1819 

8,357-52 

461.90 

8,820.42 

1820 

8,245.00 

523-40 

8,768.40 

1821I 

9,600.00 

1822 

8,157-52 

742.00 

8,899.52 

1823 

8,841.49 

1,390.90 

10,232.39 

1824 

8,363.53 

1 ,900.00 

10,263.53 

182s 

7,578.06 

1,319.96 

8,898.02 

1826 

8,581.51 

1,403.70 

9,985.21 

1827 

9,447.16 

1,307.40 

10,754.56 

1828 

9,911-54 

1,449.22 

11,360.76 

1829 

11,323-24 

672.76 

11,996.00 

1830 

10,708.75 

624.76 

",333-51 

1831 

11,146.48 

893.99 

12,040.47 

1832 

11,350.90 

1,176.58 

12,527.48 

1833 

19,918.37 

1,198.25 

21,116.64 

1834 

27,201.35 

3,629-38 

30,830.73 

1835 

29,392.91 

2,494.84 

31,887-75 

1836 

24,659.70 

2,282.37 

26,942.07 

1837 

30,103.41 

4,619.67 

34,723.08 

1838 

38,388.54 

5,993-78 

44,382.32 

1839 

37,987-18 

7,615.21 

45,602.39 

1840 

40,827.79 

5,606.33 

46,434.12 

1 841 

43,187-50 

5,738.34 

48,925.84 

1842 

45,766.36 

7,392-78 

53.159-14 

1843 

47,240.90 

8,491.95 

55,732-85 

1844 

47,905-39 

9,762.17 

57,667.56 

1845 

61,119.76 

12,232.14 

73,351.90 

1846 

58,995.24 

16,501.11 

75,496.3s 

1847 

60,037.95 

28,903.11 

88,941.06 

1848 

67,092,18 

34,854.78 

101,946.96 

1849 

77,779-72 

40,756.96 

118,536.68 

1850 

84,606.28 

39,780.52 

124,386.80 

1851 

95,651.86 

49,251-97 

144,903.83 

1852 

87,803.96 

41,145.90 

128,949.86 

1853 

89,347.01 

50,044.91 

139,391.92 

1854 

117,216.59 

58,678.84 

173,895.43 

185s 

$188,286.06 

$16,199.16 

204,485.73 

1856 

198,537-97 

3,372.00 

201,909.97 

1857 

204,602.70 

12,055.12 

216,657.82 

1858 

220,199.89 

15,500.00 

235,699.89 

1859 

225,J 

553-22 

225,853.22 

1  Estimated 


APPENDIX  I 


355 


POLICE,  1860-1908 


Year 


General 


Station  Houses 


Total 


i860 
[861 
1862 
1863 
[864 
1865 
1866 
1867 
1868 
1869 
1870 
1871 
1872 
1873 
1874 
t87S 
1876 

1877 
[878 
1879 
1880 
[881 
t882 
[883 
[884 

55 
[886 
1887 
[888 
[889 
[890 
[891 
1892 

■893 
[894 

189s 
[896 

1897 
[898 

[899 
[900 
[901 
[902 

'903 
1904 

1905 
1906 
1907 
1908 


$230,837.63 
252^64.53 
250,661.71 
328,194.61 
340,821.78 

396,533-97 
454,079.09 
433,944.66 
512,829.84 
552,921.30 


575.324-28 

643,042.62 

683,892.78 

815,185.41 

867,773-96 

866,528.36 

854,802.63 

837,907-68 

835,201.85 

881,153.81 

931,336.22 

928,762.84 

947,807.69 

967,950.25 

980,910.44 

1,108,452.79 

1,139,881.49 

1,271,990.58 

1,251,044.10 

1,235.157-62 

943,541.88 

1,237,121.73 

1,289,705.02 

1,327,536-75 
1,510,528.28 
1,720,676.22 
1,677,875-63 


$31,67142 


28,000.00 

35,653-25 
78,361.79 
650.00 
55,395-79 
13,165.57 

34,662.31 
14,744-09 
52,503-65 
67,801.81 
9,869.49 


19,995.16 


",973-43 

6,853-55 

39415-97 

20,227.46 

233-90 

28,000.00 

38,220.81 

13,085.38 

34,262.34 

22,038.40 

8,806.06 

8,500.00 
661.89 


$230,837.63 
284,135.95 
250,661.71 
328,194.61 
368,821.78 
432,187.22 
532,440.88 
434,594-66 
568,225.63 
566,086.87 
578,344.96 
609,986.59 
657,786.71 
736,396.43 
882,987.22 

877,643-45 

866,528.36 

854,802.63 

837,907.68 

855,197.01 

881,153.81 

931,336.22 

928,762.84 

947,807.69 

979,923-68 

987,763.99 

1,147,868.76 

1,160,108.95 

1,272,224.48 

1,279,044.10 

1,273,378.43 
956,627.26 
1,271,384.07 
1,3". 743-42 
1,336.342.81 
1,510,528.28 
1,729,176.22 
1,678,537.52 
1,689.449.36 
1,648.716.43 
1,672,853.05 
1,786,510.99 
1,838,295.64 
1,886,954.05 
1,911,235.00 
1,946,712.93 

1,941, 873- '4 
1,936,402.64 
2,060,190.65 


356 


APPENDIX  I 


FIRE,  i8i8-i8s9 


Year 

Fire  Dep't  Proper 

Engine  Houses 

Reservoirs 

Total 

i8i8 

$1,661.88 

$1,661.88 

1819 

1,161.06 

1,161,06 

1820 

2,026.26 

2,026.26 

1821I 



2,500.00 

1822 

2,766.02 

2,766.02 

1823 

5,285.58 

$3,102.12  2 

8,387.70 

1824 

2,505-83 

2,505-83 

1825 

9,836.95 

$7,859-62 

3,438-27 

21,134.84 

1826 

21,362.42 

4,125.66 

25,488.08 

1827 

5,300.00 

3,985-47 

1,848.10 

11,133-57 

1828 

11,589.32 

6,577-11 

1,864.99 

20,031.42 

1829 

15,496.53 

6,097.10 

3,998-64 

25,592.27 

1830 

7,849-54 

1,995.61 

2,188.04 

12,033.19 

1831 

6,841.39 

2,372.23 

2,986.02 

12,199.64 

1832 

10,145.86 

5,962.74 

1,890.71 

17,999-31 

1833 

10,994.42 

2,989.27 

1,990.81 

15,974.50 

1834 

16,199.46 

10,016.62 

211.52 

26,427.60 

1835 

19,954.60 

3,618.34 

1,441.86 

25,014.80 

1836 

21,733-43 

18,709.91 

9,406.18 

49,849.52 

1837 

40,682.14 

8,191.95 

7,849-27 

56,723-36 

1838 

40,774.61 

1,382.09 

4,171.52 

46,328.22 

1839 

42,223.70 

1,455-05 

2,248.69 

45,927.44 

1840 

39,046.29 

1,306.34 

1,729.56 

42,082.19 

1841 

38,085.72 

672.71 



38,758.43 

1842 

33,199-99 

692.99 

1,835-33 

35,728.31 

1843 

39,304.93 

542.36 

754-43 

40,601.72 

1844 

41,576-78 

645.42 

2,050.34 

44,272.54 

1845 

53,213.90 

5,923-19 

15,426.12 

74,563-21 

1846 

59,360.65 

4,854.10 

9,455-04 

73,669.79 

1847 

67,843.05 

7,789-94 

4,349-89 

79,982.88 

1848 

70,062.35 

4,541-91 

1,008.38 

75,612.64 

1849 

60,794.40 

2,067.05 

62,861.45 

1850 

61,790.86 

1,299.48 

63,290.34 

1851 

77,755-83 

662.12 

78,417-95 

1852 

70,976.25 

1,099.16 

72,075.41 

i8S3 

78,395-81 

11,945.10 

90,340.91 

1854 

90,483-33 

3,265-24 

93,748.57 

1855 

91,831-93 

2,972.08 

94,804.01 

1856 

93,877.49 

5,042-35 

98,919.84 

1857 

101,463.13 

17,301.33 

118,764.46 

1858 

106,979.85 

6,710.70 

113,690.55 

1859 

"3,833-36 

18,433-65 

132,267.01 

>  Estimated. 


*  For  wells  and  pumps. 


APPENDIX  I 


357 


FIRE,  1860-1908 


Year 

General 

Engine  Houses 

Total 

i860 

$112,098.53 

*4,3i7-6o 

$116416.13 

1861 

84,656.07 

6,664.64 

91,320.71 

1862 

95,459.66 

10,879-15 

106,338.81 

1863 

119,456.14 

4,869.77 

124,325.91 

1864 

145.330-39 

11,746.92 

157,077-31 

1865 

151,922.65 

37,494-75 

189417.40 

1866 

177,743-81 

10,135.16 

187,878.97 

J  867 

204,217.13 

59,320.12 

263,537-25 

1868 

269,789.34 

25.750.77 

295,540.11 

1869 

319,112.96 

61,761.82 

380,874.78 

1870 

434,397-13 

21,926.34 

456,323.47 

1871 

442,013.52 

49,380.72 

491,394.24 

1872 

645,817.90 

90,708.80 

736,526.70 

1873 

642,732.76 

169472.5s 

812,205.31 

1874 

631,398.51 

105,167.80 

736,566.31 

1875 

590,431.50 

34,862.18 

625,293.68 

1876 

591,287.20 

8,950.21 

600,23741 

1877 

572,495.08 

568.37 

573,063.45 

1878 

566,729.47 

566,72947 

1879 

566,585.11 

566,585.11 

1880 

599,033-18 

599,033.18 

1881 

566,381.51 

566,381.51 

1882 

588,432.41 

8,590.00 

597,02241 

1883 

637,066.72 

21,298.54 

658,365.26 

1884 

696,017.15 

69,614.83 

765,631.98 

1885 

695,104.49 

61,989.41 

757,093-90 

1886 

716,763.74 

72,413.15 

789,176.89 

1887 

772,989.21 

56,877.39 

829,866.60 

1888 

853,824.19 

30,377-65 

884,201.84 

1889 

861,948.54 

20,197.80 

882,146.34 

1890 

952,570.51 

106,850.46 

1,059420.97 

1891 

766,888.99 

55,582.63 

822,471.62 

1892 

989,225.26 

66,852.37 

1,056,077.63 

1893 

1,018,712.64 

69,018.28 

1,087,730.92 

1894 

1,059442.02 

57,786.17 

1,117,228.19 

1895 

1,136,043.44 

69,829.04 

1,205,872.48 

1896 

1,224,286.56 

10,349-33 

1,234,635.89 

1897 

1,314,808.08 

14,794.24 

1,329,602.32 

1898 

1,182,354.94 

40478.46 

1,222,833.40 

1899 

1,199,718.19 

47,276.48 

1,246,99467 

1900 

1,209,122.02 

27,192.72 

1,236,314.74 

1901 

1,286,365.95 

79,981.39 

1,366,347-34 

1902 

1,318,102.39 

51,060.59 

1,369,162.98 

1903 

1,310415.17 

1904 

1,334,905-69 

1 90s 

1,342,115.32 

1906 

1,438,501.90 

1907 

1,519,796.20 

1908 

1.552.043-14 

358 


APPENDIX  I 
INSTITUTIONS,  1818-1859 


House  of 

House  of 

House  of 

Lunatic 

Miscel- 

Year 

Oveiseen 

Industry 

Reformation 

Correction 

Hospital 

laneous 

ToUl 

1818 

$12490.65 

$12,490.65 

1819 

32,578.76 

32,578.76 

1820 

18,784.77 

18,784.77 

l82li 

40,000.00 

1822 

12,567.25 

$5,371.01 

17,938.26 

1823 

25,610.60 

26,550.15 

52,160.75 

1824 

20,709.29 

8,398.31 

$29,440.03 

58,547.63 

1825 

10,208.46 

30,366.33 

15,331-68 

55,906.47 

1826 

12,256.79 

33,089.68 

$4,793-52 

50,139.99 

1827 

11,386.61 

16,190.15 

5,550.00 

33,076.76 

1828 

12,848.18 

17,996.12 

5,966.02 

36,810.32 

1829 

12,803.84 

17,977.22 

6,342.00 

37,123.06 

1830 

13,685.00 

19,476,12 

6,223.18 

39,384.30 

1831 

14,000.00 

19,999.91 

6,498.37 

40,498.28 

1832 

14,542.89 

23,048.61 

6,203.11 

17,796.94 

61,591-55 

i«33 

8,929.86 

18,527.80 

8,398.52 

8,916.99 

44,773-17 

1834 

12,606.25 

23,353.03 

14,111.88 

1,937.81 

$4,097.43 

56,106.40 

i«35 

12,916.50 

24,300.22 

29,468.78 

1,681.10 

68,366.60 

1836 

9,708.54 

23,084.41 

27,440.79 

10,548.86 

70,782.60 

1837 

11,746.75 

21,509.36 

13,376.5s 

5,113-80 

$2,703-85 

54,450.31 

1838 

10,257-75 

22,321.06 

10,883.54 

19,704.71 

63,167.06 

i«39 

",831.7s 

21,995-53 

9,490.02 

3,998.69 

20,902.17 

68,218.16 

1840 

12,000.00 

24,682.45 

8,993-82 

8,996.11 

14,660.98 

9,504-30 

78,837.66 

1841 

13,000.00 

30,957.21 

4,954-05 

23,518.47 

13,090.80 

85,520.53 

1842 

15,000.00 

31,547.71 

I 

22,360.39 

13,293.68 

3,600.34 

85,802.12 

1843 

15,000.00 

30,707.08 

18,045.63 

13,949-00 

77,701.71 

1844 

15,000.00 

29,151.22 

18,553-15 

17,710.51 

80,414.88 

1845 

15,700.00 

28,000.00 

22,451.36 

14,363-91 

80,515-27 

1846 

16,500.00 

35,703-71 

24,514.34) 

35,631.07 

112,349.12 

1847 

21,000.00 

46,168.80 

41,391-13 

17,506.97 

126,066.90 

1848 

24,500.00 

55,468.05 

28,091.45 

17,538.73 

125,598.23 

1849 

24,500.00 

140,419-45 

34,810.67 

26,878.98 

226,609.10 

1850 

30,200.00 

166,309.82 

32,851-30 

19,135.53 

248,496.65 

1851 

28,200.00 

151,016.29 

35,373-63 

19,216.89 

233,806.81 

1852 

27,700.00 

84,338-56 

44,725-22 

20,013.27 

176,777-05 

1853 

30,000.00 

102,676.82 

39,913-39 

21,876.32 

194,466.53 

1854 

40,000.00 

77,279.41 

57,285.52 

25,749-87 

200,314.80 

1855 

45,000.00 

69,104.88 

91,231.06 

27,784.12 

26,648.20 

259,768.26 

1856 

49,300.00 

69,462.56 

62,032.01 

24,277.89 

6,876.45 

211,948.91 

1857 

62,800.00 

104,958.11 

55,673-51 

24,992.68 

55,050.80 

303475-10 

1858 

58,000.00 

84,549-87 

60,743.01 

20,944.77 

6,338.79 

230,576.44 

1859 

60,000.00 

108,389.84 

52,741.00 

32,411.94 

9,585.46 

263,128.24 

>  Estimated. 


t  House  of  Reformation  was  joined  with  House  of  Industry  in  1842. 


APPENDIX  I 
INSTITUTIONS,  1860-1908 


359 


House  of 

House  of 

Lunatic 

Soldiers' 

Miscel- 

Year 

Overseen 

Industry 

Correction 

Hospital 

Hospital 

Relief 

laneous 

Total 

i860 

$69^00.00 

$76,917-21 

»4S.»oi.29 

$26,906.03 

$11,285-37 

$339,709.89 

x86i 

70,200.00 

68,905.86 

40454-81 

35,997-35 

$23,377.83 

$129^09.00 

9422.09 

367,667.83 

1862 

90,140.88 

68,881.73 

39.858.83 

29k375-i6 

133.519.04 

309,553-09 

15,647.96 

686.976.69 

1863 

39,000.00 

85.792.29 

38,971.66 

32,316.97 

136,622.84 

297  K$  28.33 

15,515-53 

645.S47.62 

1864 

41,000.00 

91J04.66 

45342-07 

37,996.51 

113,436.57 

293.987-67 

19,225-54 

642.793.02 

186s 

44,500.00 

87,202.73 

51,018.21 

68,275.80 

133.274-49 

117469-30 

23,772-08 

525,512.61 

1866 

118,011.50 

99,606.38 

71.713-65 

56JII.49 

79,529.06 

257407-60 

23k553-26 

705,932.94 

1867 

72,091.82 

118,042.11 

70,765.76 

59.161.39 

109,143.75 

109,179-79 

28,990.07 

567.374-69 

1868 

164,041.89 

126.878.08 

"7.556.36 

59386.08 

91,324.21 

108,709.95 

33^*65.15 

711,861.73 

1869 

85,846.50 

113,823.97 

74v}8i.i2 

76.336.39 

98,978.16 

102345.29 

75.997.6s 

628.209.08 

1870 

64.912.99 

111,212.35 

82,001.09 

66.279.77 

107,826.78 

96,564.20 

95,056.03 

623.853.21 

1871 

67,182.21 

137,291.83 

66,196.28 

63.278.33 

113 ,371 -OS 

89.942.41 

99,210.77 

636472.88 

1872 

74  785.24 

181,489-37 

118,340.30 

55.869.58 

287.157.53 

83,940.45 

75,218.11 

876,800.58 

1873 

86,920.74 

191.730.39 

106,090.64 

60,599.55 

112,722.81 

83435-12 

138.085.53 

779,584.78 

1874 

126,518.95 

209.936.99 

109,800.70 

65vJ20.S4 

125,283.48 

88,639-87 

85.333-37 

810,833.90 

187s 

I27h433-4I 

217,580.24 

97,618.16 

60,189.77 

273,655-54 

84,219.50 

135.697-62 

996,394.24 

1876 

127,543.13 

293.770.68 

84463.88 

58,061.91 

167,185.56 

82,225.36 

83.526.66 

896,777.18 

1877 

110,438.10 

246462.05 

89.942-53 

53.000.73 

162490.92 

81,629.51 

97324-58 

841,788.42 

1878 

102,025.06 

199.874-60 

84.644.26 

51,092.47 

125.521.35 

119,981.12 

119,238.71 

802,377.57 

X879 

102,195.51 

271437.5a 

79,223-94 

44.999-42 

120.181.93 

91445-66 

121,89849 

831,382.46 

z88o 

104,211.9s 

244,928.44 

78,278.78 

44,736.81 

130,864.00 

99,02a  21 

179.507.67 

881,547.86 

1881 

104,951-55 

251.765.29 

85,111.91 

44.999-11 

145.708.94 

100J10.55 

164.902.58 

897,749.93 

1882 

111,741-63 

^53.469-84 

108,107.51 

91,572.62 

152499-27 

97,276.61 

187,885.2s 

1,002,553.73 

1883 

112,978.83 

26444^-23 

96,209.00 

59.998.16 

154.334-88 

92475-79 

183,625.96 

964,064.85 

1884 

11SJ28.78 

491,836.21 

111,227.26 

59.958.61 

184,015.29 

94,134-31 

93,061.03 

1,234,297.13 

x88s 

119,126.30 

350,740.46 

98,050.55 

187.948-24 

97.052.74 

225,270.42 

1,078,189.31 

1886 

109,140.38 

343,765.36 

89,898.92 

63.890.75 

303,944.08 

96,911.46 

190,991.60 

1,097,542.55 

1887 

104,399-14 

171,999-20 

102,247.72 

88.018.61 

215,972.05 

99,516.82 

376,563.93 

1,158,717.47 

1888 

114,984.00 

164,323-47 

110,756.84' 

93.206.76 

256,088.89 

ios.254-35 

355.255-61 

1,089,113.08 

i88g 

110,006.69 

163,652.40 

xoo,035-96' 

82.579-04 

295,136.81 

117498.7s 

331.324-37 

1,110.197.96 

1890 

1 10,269.98 

151.705.65 

87,984-24' 

84,126.48 

270490.19 

139.343-06 

33S.166.30 

1,091.101.66 

1891 

75.91  »-oi 

1174*4-68 

67375.14' 

63.163-95 

189,714.63 

122,655.04 

269.127.64 

837.99794 

189} 

109,615.76 

165457-44 

91,191.101 

128,068.87 

370,646.9s 

181,488.01 

456.339.19 

1,311.616.22 

1893 

112,544.78 

214,065-32 

97.592.36' 

373.039-25 

511,665.78 

187.334.61 

412,982.85 

1.811.632.59 

1894 

135.634-64 

162,332.30 

95,074.021 

217.165.72 

579.824.84 

202,344.27 

497-S16-59 

1.794.818.36 

1895 

125,718.52 

165,870.49 

94.711.79" 

152.046.78 

662,655-74 

204  J 1 1.30 

465,682.41 

1.776.285.24 

1896 

139,162.92 

291.985.54 

96.559-78' 

118,675.30 

493371-52 

206,214.22 

551,586.14 

1.791.495.64 

1897 

133.898.49 

164,623.67* 

97.533-03' 

330489.03 

524.329-88 

217,866.90 

64,889.11 

1.533.630.11 

1898 

132.042.23 

114.787.03' 

177.620.53' 

292.033.82 

612.214.65 

223374-03 

38.087.33 

1  590.659.6 1 

X899 

129,381.62 

182.062.05' 

l88.S37.68« 

315.771-04 

481.916.68 

224.265.54 

53.084.73 

1.575.019.34 

X900 

123,426.93 

172,656.52' 

I94.939.66» 

331.533.13 

S14.679-79 

221.122.51 

42,482.96 

1,600,841.50 

X901 

121,900.89 

167.268.87' 

221,289-96* 

386355-98 

622,72348 

234.296.89 

41.915-15 

1,796.251.23 

1903 

123,234-69 

200.63497' 

233.588.96* 

370.396.21 

633.630.96 

339.077-33 

42.394-62 

1,842.957.64 

1903 

132,274-35 

187.114-10* 

274.577.89* 

496,263.83 

595.506.93 

345353-24 

44.633.30 

1.976.321.52 

X904 

131,284.56 

213429-44' 

186,017.49' 

329.321.33 

498.353.73 

243.757-71 

115458.88 

1,717.623.13 

lOOS 

132,690. 20 

2i6.33S.68' 

187.353.13' 

170.998.08 

489.605.52 

248.941-94 

49.114.98 

1.495.039-53 

1906 

133.256.04 

201. II  1. 43' 

193.302.80* 

165,000.00 

563.071.86 

252.760.76 

46,573.6s 

1.55S.075-S4 

1907 

I33.292-2J 

239.109-94' 

228,092.26* 

170,685.00 

667,647.65 

354.184.10 

48,558.06 

1.741.569-23 

1908 

143.889.40 

228,972.86> 

212,156.47* 

160,938.46 

909.738.35 

347,659-70 

45.873-93 

1.949.229.16 

>  A  charRc  upon  the  County  of  Suffolk  after  1887.  and  not  included  in  total  esi>enditttr«  for  institutions. 
*  Pauper  Institutioos  Department.  *  Children's  Institutions  Department. 


360 


APPENDIX  I 


STREETS,  1818-1859 


Streets  Proper 

Lighting 

Sewers 

Year 

Widening 

and 
Extending 

Paving  and 
Repair 

Total 

Bridges 

1818 

$1,167.70 

$12,826.15 

$13,993-85 

$7,680.22 

1819 

941.90 

16,940.09 

17,881.99 

7,011.22 

1820 
1821' 

330-00 

13,292.32 

13,622.32 

6,274-93 

1822 

2,717.46 

23,090.90 

25,808.36 

9,347-52 

1823 

15,005.40 

33,632.08 

48,637.48 

8,508.65 

$10,418.75 

1824 

15,409.70 

28,028.18 

43,437.88 

6,665.73 

4,420.71 

1825 

44,283.00 

32,981.73 

77,264.73 

9,965-73 

8,306.46 

1826 

45,728.89 

29,969.72 

75,698.61 

11,346.12 

7,499.96 

1827 

52,697.04 

14,958.08 

67,655.12 

13,620.00 

10,000.00 

1828 

12,422.24 

19,994.67 

32,416.91 

13,842.94 

7,761.47 

$2,000.00 

1829 

18,895.10 

19,997.55 

38,892.65 

13,048.80 

4,998.27 

2,700.00 

1830 

4,538.96 

27,596.93 

32,135.89 

15,246.84 

4,497.24 

1831 

27,383.06 

24,496.10 

51,879.16 

14,861.53 

4,789.95 

1832 

30,837.52 

27,388.20 

58,225.72 

16,092.41 

15,484.51 

7,098.46 

1833 

116,465.58 

34,951.22 

151,416.80 

18,976.39 

16,994.71 

1834 

116,056.09 

32,082.71 

148,138.80 

19,612.80 

14,135.21 

183s 

109,787.42 

58,986.78 

168,774.20 

18,916.29 

15,776.63 

1836 

145,877-54 

57,847-29 

203,724.83 

18,561.88 

10,864.99 

6,449.99 

1837 

86,230.72 

47,141-52 

133,372.24 

18,919.73 

17,050.40 

1,428.36 

1838 

54,143.29 

46,917.82 

101,061.11 

21,085.62 

8,985.03 

2,787.63 

1839 

153,841.96 

48,092.44 

201,934.40 

26,358.56 

3,657.96 

3,059.36 

1840 

13,508.62 

37,663.84 

51,172.46 

28,247.92 

2,613.91 

2,040.29 

1841 

31,048.19 

47,064.14 

78,112.33 

22,685.83 

7,741.86 

8,033.40 

1842 

43,897.5s 

47,759.00 

91,656.55 

21,061.28 

3,324.82 

7,166.7s 

1843 

33,770.02 

38,478.18 

72,248.20 

22,855.56 

8,919.67 

1,319.88 

1844 

57,108.94 

38,731.99 

95,840.93 

25,388.92 

8,774.82 

2,487.13 

1845 

110,559.71 

70,213.67 

180,773.38 

26,232.40 

9,301.15 

756.76 

1846 

179,635.28 

106,357.06 

285,992.37 

33,813.83 

16,705.68 

8,396.44 

1847 

259,683.99 

99,776.16 

359,460.15 

40,774.87 

18,532.14 

1,177.94 

1848 

198,317.08 

166,249.97 

364,567.05 

49,661.84 

25,840.63 

3,635.23 

1849 

70,002.85 

154,953.87 

224,956.74 

49,397.54 

34,171.75 

6,033.87 

1850 

28,414.19 

147,395.45 

175,809.64 

64,626.30 

44,525.38 

4,427.96 

1851 

70,927.27 

196,672.91 

267,600.18 

77,203.86 

26,772.67 

8,956.72 

1852 

78,943.68 

184,953.10 

263,896.78 

84,841.39 

33,186.28 

1,823.19 

1853 

71,160.53 

195,268.23 

266,428.76 

106,536.32 

32,480.00 

10,002.21 

1854 

101,269.76 

188,904.03 

290,173.79 

123,734.54 

34,155.95 

13,996.27 

185s 

182,786.16 

169,106.84 

352,693.00 

133,042.46 

29,248.20 

7,743.67 

1856 

208,359.59 

182,780.38 

391,139.97 

127,242.60 

7,766.53 

151,792.61 

1857 

457,894.91 

192,995.52 

650,890.43 

136,024.40 

63,837.22 

59,592.33 

1858 

432,312.96 

193,049.79 

625,362.75 

134,578.50 

38,259.58 

54,136.54 

1859 

106,165.51 

190,635.10 

296,800.61 

136,121.41 

40,487.57 

16,622.34 

1  Estimated 


APPENDIX  I 
STREETS,  1818-1859 


361 


Ferries 

Health 

Lands 

Miscellaneous 

Total 

Year 

$7,050.00 

$490.00 

$29,214.07 

1818 

9,000.00 

499.25 

34,39246 

1819 

7,500-00 

577.87 

27,975-12 

1820 

7,500.00 

33,600.00 

1821 

5,270.16 

$1,312.56 

523.00 

42,261.60 

1822 

10,474.16 

794-51 

1,168.72 

80,002.27 

1823 

13,733-69 

599-13 

652.58 

69,509.72 

1824 

12,569.09 

1,478.13 

1,182.25 

110,766.39 

1825 

13437-36 

699.40 

609,171.25 

717,852.70 

1826 

14,145.70 

374.50 

544-75 

106,340.07 

1827 

15,468.70 

2,988.13 

1,058.82 

75,536-97 

1828 

13,189-SI 

2,348.77 

698.92 

75,876.92 

1829 

12458.98 

8,118.43 

2,143-75 

74,600.53 

1830 

16,859.29 

5,887.37 

809.75 

95,087.05 

1831 

58,926.01 

61,023.51 

3,275-12 

220,126.54 

1832 

29,177-54 

23474.36 

1,098.03 

241,137-83 

1833 

24,92999 

1,790.86 

805.34 

209413.00 

1834 

33,049.98 

2,972.01 

748.26 

240,237-37 

1835 

34,695.36 

7,840.84 

980.86 

283,118.75 

1836 

35,389-36 

6,775-29 

818.00 

213,753-38 

1837 

31,498.04 

2,704.81 

1,312.35 

169,434.59 

1838 

35,066.08 

1,284.13 

914.50 

272,274.99 

1839 

29,436.17 

686.28 

678.50 

114,875-53 

1840 

27,841.08 

488.57 

940.11 

145,843.18 

1841 

28,177.62 

2,605.17 

731.00 

154,723.19 

1842 

29,388.69 

2,329.45 

1,243.67 

138,30542 

1843 

33,807.01 

6,170.34 

717-56 

173,186.71 

1844 

36,371.24 

17,090.35 

6,693.08 

277,218.36 

1845 

53,820.28 

111,197.29 

8448.37 

518,374-26 

1846 

68,590.37 

49,226.00 

978.33 

538,739.80 

1847 

69,85249 

76432.91 

860.00 

590,850.15 

1848 

95,054-33 

89,384.17 

1,190-30 

500,188.70 

1849 

75,966.18 

87,043.70 

1,172.20 

453,571-36 

1850 

82,599.98 

95,250.64 

1,383-34 

599,767-59 

1851 

103,687.95 

79,981.24 

1,060.63 

568477.46 

1852 

109,693.75 

33,642.21 

1,305-72 

560,088.87 

1853 

113,148.14 

37,858.59 

1,213-25 

614,280.53 

1854 

113,238.72 

72,127.59 

1,474-85 

709,568.49 

185s 

121,648.75 

202468.58 

6,828.41 

1,008,8874s 

1856 

122,581.22 

284,973.07 

6,693.02 

1,324.591.69 

i«57 

$125,000.00 

120,517.05 

139410.37 

6,954.66 

1,244,21945 

1858 

125,000.00 

140,288.23 

270.723.84 

22,010.66 

1,048,054.66 

1859 

362 


APPENDIX  I 


STREETS,  1860-1908 


Streets  Proper 

Lighting 

Sewers 

Year 

Widening 

and 
Exteading 

Paving 

and 
Repair 

Total 

Lands 

i860 

$333,805.43 

$204,533.82 

$540,339.25 

$138,282.84 

$55,816.96 

$302,391-37 

1861 

311,750.3s 

197,564.16 

409,314.51 

141.774-32 

27,229.55 

146,892.52 

i86a 

130,329.46 

158,403.14 

297,632.60 

159,716.04 

16,005.99 

156,525.07 

1863 

67,502.82 

152,722.31 

220,225.13 

160,942.82 

22,159.43 

47,346.82 

1864 

179,076.81 

157,546.94 

336,623.75 

190,871.04 

18,760.74 

17,987.95 

Z865 

197,51900 

161,001.77 

358,520.77 

209,425-77 

128,675.64 

21,390.51 

1866 

167,800.61 

264,783.28 

432,583.89 

219,495-00 

60,553-09 

107,622.44 

1867 

636,77959 

270,361.11 

907,140.70 

237,272.10 

46,948.53 

77,079-58 

1868 

1,211,175.46 

409,814.75 

1,620,990.21 

271,167.23 

83,290.90 

540,325-38 

1869 

2,594,891.17 

708,086.07 

3,302,977-24 

291,693-97 

155.820.59 

1,194,491-09 

1870 

2,066,971-33 

874,046.59 

2,941,017.92 

324,755-51 

130,749.13 

897,892.45 

1871 

1,165,868.13 

940,036.27 

2,105,904.40 

347,533-72 

120,874.61 

1,841,562.12 

1872 

3,349,824.30 

956,815.20 

4.306,639-50 

356,562.83 

174,000.00 

645,458-49 

1873 

6,403,923.92 

965,474.60 

7.369.398.52 

384,760.46 

227.827-58 

385,204-83 

1874 

1.539,055.40 

1,254,463.18 

2,793,518.58 

440,909.73 

241,392-93 

250,509-81 

187s 

1,500,981.58 

1,024,627.66 

2,525,609.24 

496,456,53 

285,323-56 

133,548.84 

1876 

698,885.56 

939,816.15 

1,638,701.71 

479,937.80 

223,376-47 

9,050.50 

1877 

289^497.47 

850,191.39 

1,139,688.86 

477,303-28 

320,596.60" 

30,391.13 

1878 

355.921.44 

694,936.61 

1,050,858.0s 

443.336-69 

662,756.03 

277,325-48 

1879 

604,309-93 

652,711.25 

1,257,021.18 

396,758.20 

752,034.23 

309,161.71 

1880 

423,295.18 

993,642.45 

1,416,937.63 

398,165.11 

1,111,255.09 

86,771.14 

1881 

614.035.00 

1,002,518.89 

1,616,553.89 

417,428.64 

1,025,020.38 

7,085.05 

1883 

892,301.27 

1,099,371.49 

1,991,672.76 

454.168.71 

1,197,214-74 

16,689.77 

1883 

370,31908 

860,659.71 

1,230,978.79 

496,915-91 

1,596,043.96 

6,031.10 

1884 

318,630.76 

1,248,415.30 

1,567,046.06 

481,001.98 

760,710.31 

688.28 

188s 

156,657.86 

835,000.00 

991,657.86 

499.937-50 

628,819.11 

7.564.73 

1886 

575.749.35 

853,190.68 

1,428,940.03 

524.923-45 

751,612.46 

1,629.85 

1887 

377,653.76 

1,040,931.27 

1,418,585.03 

573.661.15 

571,773-11 

2,187,11 

1888 

167,816.88 

986,577.71 

1,154,394.59 

566,961.91 

1,018,800.86 

874.16 

1889 

187,051.52 

1,122,509.65 

1,309,561.17 

592,317-70 

803,467-26 

356.09 

1890 

285,486.59 

1,049,157.98 

1,334,644-57 

541,757-64 

768,788.41 

1891 

165,537.49 

1,749,687.94 

1,915,225-43 

420,179-21 

750,464-03 

1892 

525,443-11 

1,667,921.96 

2,193.365.07 

582,113.83 

804,369-95 

1893 

758,644-36 

1,397,410.99 

2,156,055.35 

572,293-70 

605,317-52 

1894 

1,003,175-31 

1,455,106.41 

2,458,281.72 

573,110-42 

465,018.90 

189s 

2,018,530.16 

1,320,227.77 

3.338,757.93 

582,418.66 

393.370-13 

,    1896 
■    1897 

2,616,224.97 

1,514,893-71 

4,131,118.68 

601,239.65 

485,817-58 

2,918,843.52 

1,725,284-68 

4,644,128.20 

619,947.80 

1,285,776.69 

1898 

2,005,797.29 

1,172,332.48 

3,178,129.77 

651,276.41 

2,100,145.09 

1899 

2,244,238.06 

1,189,861.39 

3,434,099.45 

678,915-35 

1.774.549-87 

1900 

2,119,487.94 

1,508,974.06 

3,628,462.00 

728,121.94 

1,821,282.51 

1901 

2,037.925-75 

2,416,642.53 

4,454.568.28 

770,424-68 

1.378,759-84 

1903 

1,732,224.18 

1,779.005.88 

3,511,230.06 

772,079.16 

1,569,107.19 

1903 

2,444,602.15 

1,710,164.52 

4,154,766.67 

776,053-09 

2,220,996.44 

1904 

1,251,983.98 

1,900,864.02 

3,152,848.00 

809,592-53 

2,773,865.44 

1905 

1,148,944-03 

1,821,405.53 

2,970.349.56 

813,581-34 

2,226,632.54 

1906 

661,058.70 

1,814,289.81 

2.475.348.51 

826,804.01 

2,003,325.01 

1907 

1.302,559.45 

975,231-63 

2,277,791.08 

840,016.93 

1,897,445.58 

1908 

663,617.50 

833,081.43 

1.497.599-02 

809,510.06 

1.S35.714-23 

APPENDIX  I 


363 


STREETS,  1860-1908 


Bridges 

Ferries 

Health 

Miscellaneous 

Total 

Year 

$9,184.08 

$141,933.17 

$8,165.83 

$1,196,113.49 

i860 

6,184.58 

140.235-91 

8,907-74 

880,539-13 

1861 

6,066.55 

$5,000.00 

141,403-84 

42,251.58 

824,601.67 

1862 

7,030.58 

150,521.30 

37.336.16 

645,562.24 

1863 

i3,4SS-68 

199-681.97 

16,537.78 

793,918.91 

1864 

11,005.4s 

8,248.49 

195,241.24 

10,148.65 

942,656.52 

1865 

49,766.07 

19.196.5s 

265,674-89 

17,389-85 

1,172,281.78 

1866 

117,011.79 

26,372-51 

277,427-02 

29.893-38 

1,719,145-61 

1867 

38.983.86 

6,474-12 

314.385-29 

27,860.27 

2,903,477-26 

1868 

15,935-43 

276,375-00 

338,650.66 

43.696.14 

5,619,640.12 

1869 

84.079-2» 

212,645.90 

342,288.33 

65,361.47 

4,998.789-93 

1870 

110,466.11 

255,516.19 

387,990.07 

44,661.39 

5,214,508.61 

1871 

318,177-71 

242,555-44 

466,300.97 

52.518.12 

6.562,313-06 

1873 

81,862.43 

297,38353 

503,276.14 

133.147-12 

9,382,860.61 

1873 

257,804.36 

265,408.72 

519,969-46 

106,254.82 

4,875.768.41 

1874 

178,900.47 

241,294.34 

S09.333-92 

91,608.73 

4.462.075-63 

187s 

195,57346 

199,193-63 

466.117-35 

72,028.03 

3,283,978-95 

1876 

178,172-00 

162,201.60 

446,128.87 

61,958.88 

2,816,441.23 

1877 

65,396.40 

164,237-69 

414,840.4a 

59,612.28 

3,138,263.04 

1878 

64,070.67 

198,892.62 

412,949-59 

50.35403 

3,441,242.23 

1879 

112,678.77 

168,788.50 

432,596.54 

53.585.27 

3,780.778.05 

1S80 

88,459- i  I 

179,407-86 

442,126.60 

56,683-49 

3,832.765.12 

1881 

73,47987 

239,612.91 

473.438.44 

62,409.27 

4,508,686.47 

1882 

304,771-18 

282,182.94 

507.868.65 

59.736.95 

4,484.529-48 

1883 

378,084-83 

300,617.83 

546.379-69 

60,347-54 

3.994.876.52 

1884 

89,37443 

245,46315 

568,579-SO 

61,144.21 

3,092,540.49 

1885 

112,485-87 

201,230.01 

566,734-60 

65,630.60 

3,653.186.87 

1886 

148,762.90 

259.014-24 

611,381.0a 

64.999-94 

3,650,364.50 

1887 

a77.383-26 

214,846.22 

606,859-70 

74,823.91 

3,914,944-61 

18S8 

208.770.94 

199,030.23 

605,764.13 

80,487.41 

3.799-754-93 

1889 

172.627.31 

225.505-72 

645,014.61 

73.809.47 

3.762,147-73 

1890 

3l8,I02HtS 

226,456-43 

651,202.87 

72,710.08 

4.254.340-SO 

1891 

368,94*48 

233,066.01 

1,041,012.50 

106,554-19 

5.329.424-03 

1892 

272,466.55 

249,370.65 

1,062,124.94 

123,401.76 

5,041,030.47 

1893 

255,818.38 

22444104 

1,023.099-37 

9S.792.6l 

5,095.562.44 

1894 

195.39'  06 

221,813.94 

974.9S4-90 

91.257-54 

5.797 .96416 

189s 

269.04933 

249.737-OS 

1,058.144-27 

89.831.84 

6.884,938.40 

1896 

720,897  63 

268.193.82 

1,193.984-03 

90,162.27 

8.838,090.44 

1897 

836,581.17 

348.722.08 

1.255.714-60 

105,41945 

8.475.988.57 

1898 

1,7I0J5494 

331.125-17 

1,424.068.56 

194,502.80 

9.547.616.14 

1899 

923.50397 

345.16399 

1.424.55349 

101,261.32 

8.972.349-22 

1900 

618.372.64 

293.176.40 

1.641,242.36 

H3.059.01 

9.269.603.21 

1901 

7»1kJ97  17 

300,382.26 

1.728.699.00 

100.381.88 

8.703.276.72 

1903 

731.716.01 

296^5*2.64 

1.682.873  17 

101.292.27 

9,964,020.29 

1903 

791.43468 

264,072.06 

1.708.638.96 

100.520.68 

9,600.972.3s 

1904 

1,284,663.16 

275.124  18 

1.741..14I  46 

103,892.18 

9.415.58442 

1905 

1,100852.16 

301,739  II 

1. 782.910.29 

158.370.83 

8,658,349.92 

1906 

676,429.46 

294.35782 

1.928.238.43 

12.651.06 

7.926.930.36 

1007 

370,302.78 

249,068.39 

I.763.917-28 

6,226,111.76 

190S 

3^4 


APPENDIX  I 


SCHOOLS,  1818-1859 


Primaiy 

Mother 

Year 

New 

New 

Total 

Salaries 

BuUd- 
ings 

Total 

Salaries 

Other 

BuUd- 
ings 

Total 

x8i8 

$3.75000 

$3,750.00 

$20,863.05 

$2,099.30 

$13,343-73 

$36,306.08 

$40,056.08 

1819 

7,350.00 

7,250.00 

25,100.00 

3,078.41 

1,397-89 

29.s76.30 

36,826.30 

1830 

8,37Soo 

8,37500 

25,430.55 

3,332.76 

8,113.12 

35,866.43 

44.241.43 

1821I 

44,500.00 

1823 

8,500.00 

8,500.00 

35.255-35 

4,855-75 

25,014.94 

65,126.04 

73,626.04 

i8j3 

10,510.00 

10,510.00 

37.739-95 

4,09913 

33,037.68 

63,876.76 

74.386.76 

1834 

11,710.00 

11,710.00 

39.243-35 

3.665.47 

11,117-99 

54,026.81 

65,736-81 

1825 

12,581.56 

13,581.56 

36,752.00 

3,884.93 

22,935-89 

63,572.82 

76,154.38 

1836 

13,207.78 

13,207.78 

36,557-22 

4,228.36 

4,407.98 

45.193.56 

58,401.34 

1837 

14,045.91 

14,045-91 

34.721.83 

4,461.54 

3,000.00 

42,183.37 

56,229.28 

1838 

14,286.71 

14,386.71 

33.142.43 

5,938.90 

39.081.33 

53.368.04 

1829 

14,373.46 

14,373.46 

33.998.99 

3,494-64 

468.46 

37,962.09 

52,33555 

1830 

14,933-46 

14.933-46 

34.236.33 

5,233-89 

926.07 

40,396.19 

55.329-65 

1831 

16,491.88 

$400.00 

16,891.88 

29,311.98 

9,072.80 

38,384-78 

55,276.66 

1832 

16,859.16 

16,859.16 

34.592.40 

5,495-85 

8,562.02 

48,650.37 

65,509.43 

1833 

17,364-70 

17.364-70 

38,313.41 

11,495.08 

23,481.00 

73,289.49 

90,654-19 

1834 

17.833-11 

12,363.86 

30,196.97 

41,807.37 

12^98.16 

6,477.75 

60,483.28 

90,680.25 

1835 

19.403-32 

9,646.99 

29,050.31 

45.004.73 

9,301.70 

36,887.64 

91,194-07 

120,244.38 

1836 

23,976-23 

4,841.9s 

28,818.18 

53.429-70 

10,946.39 

13,725-03 

78,101.12 

106,919.30 

1837 

26,087.00 

14,909.28 

40,996.38 

59,258.07 

15,84098 

75,099-05 

116,095.33 

1838 

27,824.10 

11,872.53 

39,696.63 

64,818.08 

16,220.42 

36,085-94 

117,124.44 

156,821.07 

1839 

29.905.35 

15,609.35 

45,514-70 

68,958.78 

19,292.44 

22,337.07 

110,588.29 

156,102.99 

1840 

31.388.00 

3,452.62 

33,840.62 

70,483.03 

13,798.95 

1,33310 

85,615.08 

119.455-70 

1841 

32,924-55 

12,457-25 

45.381.80 

73.258.83 

14,305.10 

21,314-80 

108,873-73 

154,260.53 

1842 

36,200.83 

10,310.18 

46,411.01 

75.599-68 

16,761.23 

92,360.90 

138,771-91 

1843 

38,814.17 

9,936.14 

48,740.31 

80,957-68 

15,379-46 

71,551-56 

167,888.70 

216,629.01 

1844 

40,197.96 

12,502.27 

53,700.23 

89,005.11 

21,118.46 

48,414-45 

158,538.02 

211,238.25 

184s 

42,028.53 

16,570.86 

58,599-39 

98,876.40 

21,940.39 

46,323-30 

167,140.09 

225,739-48 

1846 

61,887-13 

24,592.02 

86,479-15 

104,675.34 

35,589-81 

82,451.61 

212,716.76 

299.195-91 

1847 

70,127.99 

39,290.46 

109,418-45 

104,011.86 

33,028.09 

153,249-15 

280,289.10 

389,707-55 

1848 

77,166.22 

35,92372 

113,089.94 

118,060.84 

36,935-67 

35.567-24 

190,563.75 

303.653-69 

1849 

80,146.92 

17,756.86 

97,903-78 

120,895.83 

32,575-26 

63,964.46 

217.435-55 

31S.339-33 

1850 

79,64847 

51,010.69 

130,659.16 

125,464-60 

39,820.82 

29.969.14 

195.254-56 

325.91372 

i8st 

80,746-77 

56,221.16 

136,967.93 

129,478-82 

26,001.47 

5.218.58 

160,698.87 

397,666.80 

1853 

84.739-79 

35,823.09 

120,562.88 

130,53118 

36,053.08 

43,084.19 

209,668.45 

330,231-33 

18S3 

81,881.33 

22,121.66 

104,003.99 

129,166.55 

37,326.71 

1,804.00 

168,297.26 

272,300.25 

1854 

98,764-34 

24,163.35 

122,927.69 

147,023.09 

40,215.52 

79.713-88 

266,951.49 

389,879-18 

I8SS 

102,516.15 

18,878.55 

131,394-70 

147,338.54 

42,603.97 

131.333.35 

321,276.26 

442,670.96 

1856 

105,902.26 

11,078.43 

116,980.69 

148,994.80 

43,957-10 

41,020-83 

233.972.73 

350,953-42 

»8S7 

126,805.89 

126,805.89 

170,108.89 

49,483-21 

225.00 

219,817.10 

346,622.99 

1858 

121,046.61 

121,046.61 

178,382.44 

56,178.71 

105,186.43 

339.747-47 

460,794-18 

i8S9 

135,919-01 

9,283.70 

145,202.71 

184,764.79 

53,785-26 

13S.278.97 

373.829-02 

519.031-73 

1  Estimated. 


APPENDIX  I 


365 


SCHOOLS,  1860-1908 


Scboolbouses 

Instructors 

Other 

Year 

Total 

Primary 

Other 

Total 

x86o 

$101,865.07 

1x31,988.31 

$333,853-88 

$287,202.93 

$131,338.80 

$633^85.01 

1861 

39.4»7-49 

136,885.76 

166,303-35 

300,548.38 

108,318.13 

575.169-66 

1863 

ioo,337-53 

7,8oo.ai 

xo8,i37-74 

311,063.93 

115,665.34 

534.867.01 

1863 

3.9oa.7a 

1,968.15 

5370.87 

3a4.739.77 

140,732.64 

471,343-38 

1864 

36,793.68 

63,816.16 

90,609.84 

372430.84 

180,734.00 

643.774-68 

1865 

55,004.83 

145,548.83 

300,553-64 

403400.8a 

172,530.76 

776475-23 

1866 

76,4ai-77 

a5,i53-3a 

101.575-09 

49a. 796.66 

186,908.85 

781,280.60 

1867 

4,087.16 

x84.703.64 

188,790.80 

548.615-90 

334.090.51 

961497.31 

1868 

100,034.70 

346,586.08 

346,610.78 

719,638.04 

363.048.96 

1,329,287.78 

1869 

i30,33»-9» 

482,005.95 

613,337.86 

730,960.65 

369451.95 

1,603,750.46 

1870 

134,034.13 

309.655-59 

443.679-71 

816,344.66 

315.354-70 

1.575,379-07 

1871 

35,835-81 

63,464-87 

99,300.68 

863,658.81 

353.930.84 

1,315,880.33 

187a 

9,546.00 

446,178.68 

455.734-68 

929,852.41 

363.630.50 

1,748.197-59 

1873 

147,133-94 

a99.539-31 

446.663.2s 

1.015.572-72 

403,484-33 

1,865,720.29 

1874 

134,977-SO 

331,693.34 

356.669.74 

1,217,008.93 

507464-69 

3,081,0434s 

187s 

l43,899-4a 

133.847-15 

277.746.57 

i,a3S.37S-34 

503,359.03 

3,015,380.84 

1876 

3,889-3S 

13  a. 97 1 -95 

136,861.30 

1,311,796.67 

467.957-53 

1,816,615.49 

1877 

33."3-79 

X41. 300.96 

174434.75 

1,157.746.09 

434470.00 

1,756,440.84 

1878 

36,361.4a 

313,961.56 

340,232.98 

1,117,037.51 

402.635-41 

1.759.885.90 

1879 

9,013.91 

137.865.54 

136,878.45 

1,108,578.87 

406.787.97 

1,653,345.39 

x88o 

61,732-31 

153.627.33 

a  1 5, 3 59-64 

1,113,932.69 

446.744-82 

1.775.037-15 

1881 

7iK3aO-86 

67.797-03 

139,126.88 

1,109,635.88 

461,343-19 

1,710,105.9s 

i88a 

39,737.00 

37,901.73 

77.628.73 

1,123,154-90 

480,007-59 

1,680,791.33 

1883 

97,158-04 

163,830.36 

360,978.40 

1,147,863.33 

499.813-65 

1.908,655.28 

1884 

146,733.10 

33945106 

476,173-16 

1.170,751-71 

336,642.33 

1.983.567.19 

188s 

110,897.06 

333.658.46 

333.5SS-Sa 

1.192,493-39 

510,420.17 

2,036,468.98 

1886 

33.534.44 

111.074-34 

133,608.78 

1,313,806.24 

434,648.43 

1.782,063.45 

1887 

10,646.69 

148.038.94 

158,685.63 

1.338,584-43 

518.156.37 

1,915,42643 

1888 

379-98 

X  3  X. 360.93 

131,640.90 

1.274.349-17 

574436.08 

1,970426.15 

1889 

55,307-84 

311.361.61 

366,569.45 

1432.573-87 

567.195.46 

3,266,338.78 

1890 

8,824-80 

165.037.26 

173.863.06 

1464.875-87 

583,006.41 

3,131.744.34 

1891 

308,83463 

319.059-47 

537.894-10 

1,034,210.26 

466,650.35 

3,038,754-71 

1893 

304,530.19 

364,345-56 

568.775-75 

1,424.844.29 

565,946.88 

3.559.566.93 

1893 

107,386.99 

172,069.83 

279,456.81 

1,470,051.03 

542466.29 

3.291,974.13 

1894 

310,112.94 

188.357-45 

398.470-39 

1. 53 1.630. 1 5 

569473-43 

2,499.573-97 

189s 

168,138.98 

316,500.16 

484.639.14 

1.584.567.00 

659486.03 

3,738,693.17 

1896 

389,631.38 

167,07313 

556.704.51 

1.663.792.74 

812,509.44 

3,033.006.69 

1897 

463,047-40 

ai3.9S5-4a 

677.002.82 

1,817,218.00 

920,942.35 

3415.163-17 

1898 

388,817.43 

395.634-71 

584.452.13 

1.963.255-18 

755452.51 

3.303.059.83 

1899 

316,971.97 

597.492.67 

814.464.64 

3,063,611.70 

774.94361 

3.653.01995 

1900 

145,807.71 

591J76-10 

737,183-81 

2.178,59773 

798.877-60 

3.714.659-13 

1901 

110,470.85 

596.676.44 

707,147.39 

2.293.776.36 

1,006,420.08 

4.007  443-73 

190a 

308,988.49 

416,817.10 

7a5.80s.59 

3426.850.45 

1,161491.17 

4414.147-21 

1903 

499.645-45 

622,115.96 

1,131,761.41 

2429.177-79 

1,347,826.94 

4,998.766.14 

1904 

449.718.40 

1.469.85783 

1,919.576.23 

2.631J5847 

1.188,57578 

5.739.SI048 

190s 

553^3727 

450.696.34 

1.003.523.51 

3.677.000.56 

1,031,131.37 

4.711.65534 

1906 

97^46.63 

583,981.80 

681,838.43 

a.8ai,3i4-5a 

1,059.804.39 

4.562.947.34 

1907 

35.589-50 

1.136.615-54 

1,172,205.04 

3,830480.58 

686,867.3a 

4.689453.94 

1908 

135.i06.64 

97341  a. 86 

1.108419-50 

3.927.033.08 

697.15964 

4,733.611.33 

366  APPENDIX  I 

RELATIVE  IMPORTANCE  OF  THE  VARIOUS  BRANCHES  OF  EXPENDITURE 


i8i8-ai 

1828-31 

1840-43 

1854-57 

1868-71 

1883-86 

1903-06 

Gen'l  Gov't 

Average 

$11,751.17 

$36,745.69 

$50,623.73 

$95,956.29 

$294,232.05 

$616,987.40 

$1,577,274.16 

Per  cent 

7.4 

13 

8.5 

3.5 

2.8 

4-7 

5-4 

Per  cap 

$0.27 

$0.60 

$0.51 

$0.59 

$1.17 

$1.58 

$2.67 

POUCE 

Average 

$8,992.18 

$11,682.68 

$51,062.98 

$199,237.23 

$580,661.01 

$1,015,841.03 

$1,921,693.78 

Per  cent 

S.6 

4.1 

8.5 

7.0 

5.6 

7.9 

6.6 

Per  cap 

$0.21 

$0.19 

$0.52 

$1.24 

$2.32 

$2.60 

$3-25 

Average 

$1,837-30 

$17,464.13 

$39,292.66 

$101,559.22 

$406,033.15 

$742,567.00 

$1,356,484-52 

Per  cent 

I.I 

6.2 

6.6 

3-7 

4- 

5.7 

4.6 

Per  cap 

$0.04 

$0.28 

$0.40 

$0.63 

$1.62 

$1.90 

$2.29 

Institutions 

Average  .... 

$25,963.54 

$38,453.99 

$81,965.50 

$243,876.76 

$650,099.22 

$1,093,523.46 

$1,685,989.93 

Per  cent 

16.3 

13.6 

13-8 

9.0 

6.3 

8.S 

5-8 

Per  cap 

$0.60 

$0.63 

$0.83 

$1.52 

$2.60 

$2.80 

$2.85 

PuBuc  Grounds 

Average  .... 

$1,869.61 

$1,915.58 

$4,028.80 

$38,275.19 

$139,261.55 

$731,570.08 

$1,129,549-57 

Per  cent 

1.1 

0.7 

0.6 

1.4 

1-3 

5.7 

3-9 

Per  cap 

$0.04 

$0.03 

$0.04 

$0.24 

$0.55 

$1.87 

$1.91 

Streets  

Average  .... 

$31,295.41 

$80,275.36 

$138,436.83 

$914,332.04 

$4,684,103.98 

$3,806,283.34 

$9,409,731.74 

Per  cent  .... 

19.7 

28.S 

23.2 

33.8 

45-7 

29-5 

32.5 

Per  cap 

$0.72 

$1.31 

$1.41 

$5-71 

$18.74 

$9-75 

$15.94 

Library 

Average 

$89,261.20 

$57,560.82 

$197,054.11 

$330,623.60 

Per  cent 

3-3 

OS 

1-5 

1. 1 

Per  cap 

$0.55 

$0.23 

$0.50 

$0.56 

Schools 

Average 

$41,405.95 

$54,077-47 

$157,279-28 

$382,531-63 

$1,455,799.41 

$1,927,688.72 

$5,003,219.82 

Per  cent 

26 

19.2 

26 

14 

14.2 

14.9 

17.3 

Per  cap 

$0.96 

$0.88 

$1.60 

$2.39 

$582 

$4.94 

$8.48 

Water 

Average  .... 

$351,327.44 

$1,542,921.99 

$1,959,630.57 

$2,886,815.21 

Per  cent  .... 

13 

15 

15-2 

9.9 

Per  cap 

$2.19 

$6.17 

$5.02 

$4.87 

County 

Average  .... 

$26,366.85 

$32,877.85 

$48,773.04 

$186,535.92 

$271,403.18 

$653,452.82 

$1,432,655.58 

Per  cent  .... 

16.5 

11.7 

7-7 

6.9 

2.6 

5 

4.9 

Per  cap 

$0.61 

$0.53 

$0.49 

$1.16 

$1.08 

$1.67 

$2.42 

Rapid  Transit 

Average  .... 

$1,730,495.20 

Per  cent  .... 

5-9 

Per  cap 

$2-93 

Miscellaneous 

Average  .... 

$9,413.31 

$8,100.19 

$26,094.75 

$101,688.27 

$161,360.69 

$134,107.98 

$454,353.58 

Per  cent 

6 

2.8 

4-3 

3-7 

1.6 

I.O 

IS 

Per  cap 

$0.22 

$0.13 

$0.26 

$0.63 

$0.64 

$0.34 

So.  7  7 

Total 

$158,895.34 
$369 

$281,592.97 
$4.61 

$597,557.60 
$6.09 

$2,704,581.23 
$16.90 

$10,243,437.06 
$40.97 

$12,878,706.54 

$28,918,886.71 

Per  cap 

$33-02 

$49.01 

Estimated 

Population 

43,000 

61,000 

98,000 

160,000 

250,000 

390,000 

590,000 

APPENDIX  II 


368 


APPENDIX  11 


RECEIPTS,  1818-1859 


Year 

Taxes 

RenU 

Interest 

Licenses 

Special 

Assess- 
ments 

Health 

Insti- 
tutions 

i8i3 

$165,638.03 

$19,713-45 

$268.00 

XSlQ 

159.649-43 

18,480.33 

$3,483.03 

198.00 

$16,384.10 

1830 
xSsx 

1SS.909.S6 

13,868.51 

1.495-53 

74.50 

S.064.56 

1833 

139,378.90 

13,714-36 

370-37 

1,594.80 

10.433-42 

1833 

169.887.37 

18,104.69 

3,042.49 

3.247.39 

$5,837.00 

11,039.35 

1834 

319,331.26 

19,630.01 

1,907.65 

1.947-31 

4.611.31 

$5,944.09 

10,733.23 

1835 

186,906.16 

18,714.09 

3,793-S8 

3.383-SO 

5,183.80 

5,155.32 

14.394.55 

1836 

333,011.71 

27,992,61 

12,852.69 

3.172-So 

1. 772.05 

3,552.88 

iS.944.57 

1837 

237.749-14 

35,739-47 

16,398.72 

3.425-84 

5.867.91 

3,986.06 

11,283.07 

1828 

2JS.9S9-27 

39,743-15 

16,862.90 

4,201.50 

1,283.67 

8,140.92 

11,994.60 

1839 

247,061.93 

34,636.44 

14,935-93 

1,651-23 

254.14 

6,588.70 

14,449.74 

1830 

3S3.io6.i3 

32,103.07 

13,021.35 

3,067.99 

1,868.38 

5,872.20 

17,468.17 

1831 

249.3SI-SS 

34,144.79 

10,926.04 

1.359-00 

111.56 

8,497.35 

15,195.33 

1833 

387,611.33 

32,354.06 

9,704.28 

198.00 

370.06 

4.374.40 

14,674.28 

1833 

313,646.61 

33.423-71 

10,451-55 

2,556.00 

18.72 

11,373.92 

14.651.37 

1834 

363.9SS-64 

46,274.63 

22,636.17 

1.953-00 

11,918.83 

7,485.13 

18,180.99 

183s 

392,264.23 

48,888.89 

32,309.40 

1.834-51 

1.535.7s 

5.618.73 

11,856.88 

1836 

415,716.10 

49,318.33 

7,045-42 

1,801.83 

71.00 

9,340.69 

11.237.03 

1837 

433,233.31 

33.635-10 

10,822.20 

2,217-33 

11,691.70 

7,037.61 

14.143.07 

1838 

430,333.62 

53.310-71 

9,792.17 

1.317-S2 

6,527.00 

6,973.39 

14,524.15 

X839 

311,888.66 

48,823.57 

9,660.6s 

1,216.21 

1,418.41 

8,131.56 

13,469.70 

1840 

S37.648.10 

48,434-86 

14,129.70 

1,162.36 

539-20 

6,489.64 

14,401.76 

1841 

597.276.29 

33,663.38 

10,368.43 

1.131-S4 

4.833-14 

8,076.74 

43,938.43 

1843 

606,437.83 

54.875-27 

8,104.61 

2,230.20 

2,463-71 

10,803.67 

45.885.28 

1843 

69S.022.33 

S3.684.43 

8,598.62 

1,894.09 

2,402.92 

8,442.64 

48,215.99 

1844 

722,038.57 

54,954-93 

10,292.76 

1,899.30 

3.883-33 

9,652.76 

43,138.41 

184s 

766,782.16 

49,122.28 

15,877.10 

1,927.33 

6,832.30 

11,133.81 

33.391.59 

1846 

873.438.83 

62,927.11 

33,853.22 

4,202.34 

16,111.64 

14,841.50 

39,171.10 

1847 

969,519.26 

59,452.76 

24,110.03 

7,290.81 

9,596.91 

14,348.11 

38,674.83 

1848 

1,066,495.72 

66,571.65 

28,978.83 

4,162.96 

12,190.69 

10,508.12 

40,190.73 

1849 

1.133.493-87 

62,913.52 

21,053.99 

3,434.12 

14.245-57 

22,365.33 

59,529.00 

1850 

1,242,436.78 

76,337-43 

19,948.91 

8,115.80 

12,373-60 

19,052.70 

62,333.4s 

i8si 

1,301,150.09 

73.670-34 

29,569.23 

8,654.48 

20,168.94 

13,406.70 

62,425-27 

1852 

1,327,678.24 

74,404-94 

35,762.02 

8,596.24 

18,500.64 

19,132.89 

64,324.10 

i8S3 

1,546,225.22 

76,615.13 

83,378.57 

8,244.32 

28,980.39 

20,847.33 

70,227.9s 

i8s4 

1,938,436.19 

74,938.81 

61,366.58 

8,000.64 

34,234.91 

26,500.74 

64.577-57 

i8ss 

1,808,226.62 

73,316.52 

57,329.35 

7,324.17 

27,313-96 

37,308.36 

46,098.77 

1856 

1,931,103.88 

77,806.02 

49,962.05 

7.193.27 

15,174-85 

26,359.17 

49,036.87 

18S7 

2,220,714.62 

77,341.18 

57,033.01 

9.143.53 

17.309-35 

25,087.88 

30,169.21 

1858 

2,193.414.22 

83,883.33 

82,550.65 

9.233.58 

25,422.29 

19,287.20 

32,219.26 

i8S9 

2,473,630.49 

94,060.29 

73,493.84 

10,167.06 

18,580.81 

16,619.84 

33.213-18 

APPENDIX  II 


369 


RECEIPTS^  1818-1859 


School 

Water 

Saks 
of 

Passenger 

Gxinty 
of 

Miscel- 

Total 

Year 

Fund 

Property 

Tax 

Suffolk 

laneous 

$5,315-48 

$4,388.03 

$195,332.99 

1818 

6,663.00 

413-09 
373-50 

205,469.96 
176,686-16 

1819 
1820 
1831 

13,653.00 

$20/300.00 

758.57 

333,103.43 

1823 

3, 61 3.0a 

ao,ooo.oo 

1,346.19 

334,016.40 

1823 

21,506.00 

30,97aoo 

386.00 

306,846.86 

1824 

19,281.00 

20,554-80 

194.62 

377,561.43 

1825 

43,148.36 

34,350.58 

2,902.16 

358,600.11 

1826 

45^407.43 



19.731-83 

750-41 

380439-88 

1827 

30,785.00 

23,142.84 

3,049-75 

364,165.60 

1828 

•      

44,360.81 

33,187.35 

267.00 

386,393.19 

1829 

30,730.93 

33,382.30 

laso 

370,531.00 

1830 

73,489.03 

19.594-80 

76.57 

411,746.01 

183X 

17,232.21 

30,145-77 

386,864.38 

1832 

37.383.24 

36,312.55 

450,716.67 

1833 

63,313.30 

38384-15 

3.903-56 

565,405-38 

1834 

57.640-69 

30,604.67 

5,915-18 

573,468.93 

1835 

$i,5»3-a4 

32,65a3i 

31,136.80 

33,140.36 

583,001.01 

1836 

1. 995-53 

16,764.09 

$4,337.43 

37,615-33 

145,393.83 

648,814.41 

1837 

18,446.19 

1,182.70 

35,443.64 

6,333-47 

604,102.56 

1838 

3,073-37 

14.659.XS 

3,570.91 

38,608.03 

13,891-57 

666,413.76 

1839 

3^8.30 

15.278.93 

3,933.98 

33,038.97 

8,830.37 

675,305.15 

1840 

3.335-97 

18,800.76 

5.095-06 

33,000.67 

8,435-56 

778,848.19 

1841 

3,41 3.6a 

13,961.7a 

4,600.56 

30,946.39 

30,018.47 

791,743.33 

1842 

3.664.3s 

96,s6a98 

3,136.33 

16,442.91 

7,818.30 

943.883.78 

1843 

118,443-93 

5,764.02 

34,663.61 

7,344-86 

1,004,076.70 

1844 

S.OS5.64 

192,138.18 

11,536.39 

27.700.19 

4.726.63 

1,136,433.81 

1845 

3.048-44 

$33,263-39 

171,386.19 

2i,s8a93 

31,988.13 

5,366.10 

1.303,978.93 

1846 

4.493-37 

10.517.S4 

135.009.77 

5  5.002.65 

31.747-70 

5,985-19 

1,365,747.97 

1847 

4.»4»-69 

30.634-67 

89.863.99 

io^37aox 

37,761-60 

30,675.68 

1,413,537.34 

1848 

S.496-48 

153.000.99 

6s.968.34 

8,103.76 

54,551-44 

13,553-33 

1,617,708.74 

1849 

4.963.39 

149,025-09 

89.431-34 



54.546-05 

14,53514 

1,753.098.68 

1850 

5,319.13 

199.436.48 

67.076.43 

45,156-39 

13.344-33 

1,838,367.80 

1851 

5,500.65 

303.304-13 

194.360.61 

49,334-93 

19,795-95 

1.930,695.33 

1853 

5.745-85 

j13.677.67 

264,304.29 

47,398-11 

34.195-81 

3498,741.36 

1853 

5*>8.o6 

263.1  S8-63 

166,668.04 

92.858.26 

37,jl6.l8 

3,793.865.51 

1854 

S.393-16 

291,859-14 

194.807.90 

135.947-43 

31,711-98 

3.696.836.35 

1855 

5.91558 

313,242.65 

170,082.01 

47,045-86 

30,955-13 

3.733,877-33 

1856 

6.136-79 

309,628-22 

221,109.38 

193,508-96 

36.589.93 

3,302,773-06 

18S7 

6,185-76 

354,211.33 

316.383-13 

87,506.93 

39^09-37 

3,359,706.93 

1858 

6,045-90 

353.465-37 

284,025-67 

57,581-78 

55.160.55 

3478,045-98 

1859 

370 


APPENDIX  II 


RECEIPTS,  1860-1908 


Year 

Taxes 

RenU 

Interest 

Licenses 

Liquor 
Licenses 

Special 
^ssKsments 

Health 

School 
Fund 

i860 

$2.470.Si9-34 

$88,774-23 

$70,128.47 

$7,957.62 

$25,238.70 

$14,908.34 

$5,926.35 

1861 

3,382,102.40 

88,101.41 

55,247.20 

5,133.01 

16,277-37 

15,568.25 

6,364-99 

1862 

2,889,938.77 

88,635.91 

272,703.80 

4,747.03 

.... 

14.955-95 

12,493.28 

6,430.63 

1863 

3,398,397-83 

90,797-51 

141,398-25 

3,267.62 

.... 

15,165-47 

15,866.21 

6,750.44 

1864 

4,487,609.08 

97,212.12 

109,962.65 

5,776-08 

16,937-17 

22,018.31 

7,393-81 

i86s 

6,098,150.09 

98,168.73 

90,502.70 

6,491.68 

18,856.66 

20,923.03 

8,082.08 

1866 

5,741.370.26 

108,886.76 

161,233.81 

8,816.88 

25,912.90 

33,020.96 

5,310.30 

1867 

7,i4S,65i.39 

117,838.55 

175.929-81 

14,892.16 

53,292.56 

43,317.90 

9,722.96 

1868 

6,473,645.64 

131.784-55 

141,735-07 

13,147-20 

$108,910.89 

104,133-80 

40,414.19 

8,171.38 

1869 

7,696,532-24 

127,989-76 

125,048.91 

iS.392-34 

6,594-13 

309,753-70 

52,951.24 

7,226.79 

1870 

9,106,481.77 

130,922.48 

227,213-54 

16,798.99 

450,412-01 

53,285.76 

12,015.14 

1871 

8,406,093.72 

130,223.06 

158,078.05 

20,146.20 

396,704.6s 

52,690.55 

9.363-24 

1872 

8,171,584.48 

134,027.91 

153.380.08 

20,867.03 

491,771.23 

46,264.76 

8,920.19 

1873 

9,218,020.28 

190,710.85 

238,751-58 

20,636.40 

359,492-24 

31,218.35 

8,597-14 

1874 

12,176,436.08 

200,511.00 

349,649.97 

25,431-20 

737,215-66 

41,911.30 

187s 

11,184,653.82 

168,351.76 

284,687.56 

25,089.64 

250,478.00 

581,740.91 

48,971.24 

1876 

9,964,080.87 

iSS.767-16 

211,105.64 

27,905-44 

173.323-50 

614,171.22 

59,012.42 

1877 

9,417,654-22 

141,704-83 

179,276.12 

27,470.86 

274,866.00 

445,483-80 

49,677-27 

1878 

8,444,877-87 

142,409-36 

123,587.36 

25,135-70 

223,388.00 

255,049.07 

50,078.61 

1879 

8,046,237.25 

130,766.90 

156,549.28 

25,847-32 

242,746.51 

133,883.81 

36,149.82 

1880 

10,122,664.11 

118,858.87 

132,314-23 

26,659.00 

260,900.51 

125,364.06 

44,533-94 

1881 

9.934.615-27 

108,059.33 

120,633.50 

31,270.26 

258,865.00 

151,208.84 

48,068.24 

1882 

10,654,830.20 

110,556.78 

153.223.47 

32,612.72 

282,427.00 

175,432.64 

55,703.16 

1883 

10,567,575-29 

121,330.77 

332,619.60 

34,725.41 

305,551-00 

249,053.51 

63,338-50 

1884 

12,098,395.07 

126,426.96 

142,901.55 

37,158.23 

521,178.00 

215,139.95 

64,194.46 

i88s 

9,592,539.82 

120,876.06 

113,621.06 

37,902.83 

511,830.00 

228,599.10 

56,733-14 

.... 

1886 

9.730,597-37 

118,398.95 

189,705.51 

42,906.40 

977.247-00 

130,317.27 

49,528.17 

1887 

10,907^495-16 

111,557.89 

196,685.71 

47,862.66 

668,752.27 

107,506.51 

43,420.0s 

1888 

11,102,779-71 

111,840.81 

243,394-53 

51,265.34 

299,964.00 

193.335.14 

46,445-85 

1889 

11,132,836.27 

111,557-58 

249,488.03 

49,814.61 

755,968.00 

116,546.69 

46,809.49 

1890 

11,806,633.05 

118,751-34 

269,670.72 

49,311-21 

1,234,215.00 

63,554.49 

51,208.14 

1891 

11,167,781.54 

83,353.76 

130,283.24 

45,328.98 

815,864.00 

37,895.06 

38,045.69 

1892 

X2,733,5l4.l8 

109,095.28 

242,434-46 

49,054-03 

1,056,145.00 

157,541-61 

51,004.92 

1893 

12,596,590.8s 

110,843.33 

213,896.02 

48,172.60 

1,062,838.00 

142,163.13 

44,440.67 

1894 

12,868,825.61 

111,563.69 

413,780.03 

48,351.10 

1,092,037.00 

204,801.60 

49,057-91 

189s 

12,951.535.09 

109,442.73 

544,509-57 

53,171-79 

1,196,640.00 

207,326.70 

58,190.03 

1896 

13,411,834.82 

107,676.07 

426,259.58 

56,043.54 

1,451.195.00 

219,469-93 

41,354.02 

1897 

14,062,390.98 

113,244.30 

385,265.98 

55,871-29 

1.457,536  00 

215,794-03 

46,884.18 

1898 

14.734,714.14 

112,722.41 

166,892.43 

58,173-83 

1,480,668.00 

752,010.11 

43,413-61 

1899 

15,622,178.78 

106,770.14 

690,828.84 

56,520.23 

1,482,077.00 

335.654-94 

31,860.99 

1900 

17,755.911-72 

110,033.82 

299.539-99 

58,365.41 

1,477,569.00 

642,897.97 

37.109.52 

1901 

18,541,000.00 

114,128.40 

147,278.91 

57,916.81 

1,437,281.00 

381,449-36 

29,572.16 

1902 

18,797.522.43 

131,533.97 

390,925-60 

62,015.14 

1,425,581.74 

550,613-74 

29,005.29 

1903 

19,161,487.17 

129,762.56 

161,560.75 

63,791-53 

1,440,086.72 

487,981.16 

44,519-01 

1904 

19.991.027.06 

127,069.32 

233,231.41 

68,677.86 

1,441,767.12 

438,121.61 

47,951-39 

190S 

21,455,717-45 

127,945.44 

170,984.4s 

75,440.80 

1,462,831.70 

576,113-52 

34.745-58 

1906 

22,005,361.05 

126,015.74 

225,610.79 

87,671.04 

1,486,828.19 

406,408.25 

30,661.09 

1907 

21,537.059-85 

137.939.07 

217,440.76 

92,245-03 

1,498,128.46 

240,576.08 

38,686.52 

1908 

23,669,259.07 

131.556.76 

544,389.08 

112,668.24 

1,514.074.70 

286,842.01 

38,277-41 

APPENDIX  II 


371 


RECEIPTS,  1860-1908 


Institu- 

Rapid 

County  of 

Miscel- 

Sales of 

tions 

Water 

Ferry 

Transit 

Suffolk 

laneous 

Property 

Total 

Year 

$31,108.61 

$372,290.67 

$84,007.74 

$25,587.29 

$233,788.99 

$3,439-236.35 

i860 

32,448.91 

380,568.61 

30,418.80 

41,505.12 

93.075.94 

3,146,812.01 

1861 

91,198.83 

400,808.36 

46,791-75 

82,315-40 

254,298.32 

4,165,318.03 

1862 

J92.344-7S 

434,254-61 

43,158.99 

85,934-29 

70,998-05 

4,600,334-02 

1863 

359,707.79 

463,910-91 

64,984-09 

181,740.43 

191,193-19 

6,008.445-63 

1864 

361,481.16 

472,842.7s 

75,198.44 

56,866.44 

100,654.51 

7,408,218.27 

1865 

268,482.79 

530,526.80 

122,930.46 

126,574-62 

142,775-81 

7,275.842.3s 

1866 

303,378.13 

SSoA)6.7i 

179,152.94 

180,264.25 

198,233-66 

8,972,571.02 

1867 

265,428.77 

609,030.49 

8i,o7a95 

103,924.12 

293.873-97 

8.375,271-02 

1868 

241,17125 

649.893-70 

113,569-90 

136kJ38.2S 

343,007.68 

9325,469-89 

1869 

235,010.71 

782,610.00 

$180,058.54 

144,899-25 

99.194-55 

399,414-84 

11,838,317-58 

1870 

226,464.52 

841,972.82 

184,600.00 

141,607-34 

138,964-54 

453.945-71 

11,160,854.40 

1871 

218,936.22 

902,022.68 

205,000.00 

137,129.23 

142,666.75 

363.50921 

10,996,079.77 

1872 

222,789.40 

1,118,598.27 

219.507-So 

156,395-21 

261,087.21 

346,065.40 

12,391,869.83 

1873 

245.329-00 

1,298,380.88 

200,000.00 

133,912.35 

117,159-69 

479,044-26 

16,004,981.39 

1874 

173,108.41 

1,397,162.58 

179.300.00 

100,687.85 

113,241-72 

442,960.87 

14,950,434-36 

1875 

169,084.90 

1,389.568.50 

172,963.00 

106,253.09 

114,001.89 

452,730.89 

13,609.968.52 

1876 

170,640.47 

1,358,891.61 

175.795-48 

96,933-38 

122,295.76 

258,223.93 

12,718.913-73 

1877 

197,814.00 

1,349,180.67 

166,530.31 

62,644.02 

85.907-47 

244,873-82 

11,371,476-26 

1878 

217,903.85 

1^74^347-97 

174,437-00 

71,515-80 

63,464.64 

165,251.98 

10,839.102.13 

1879 

195,259.54 

1,365,721.79 

166,508.48 

62,842.55 

108,897-96 

262,184.82 

12,992,709.86 

1880 

207,672.69 

1.373,514-44 

165,513-06 

83,275-31 

75.431-38 

448,211.25 

13,006,338.57 

1881 

240,642.62 

1,426,237.62 

162,827.91 

90,546-61 

76,763-38 

211,418.21 

13.673,222.32 

1882 

227,418.66 

1,498,048.15 

159,031.03 



94,265.91 

81,452,87 

401,570.67 

14.135.981-37 

1883 

236,677.16 

1494,152.83 

156,801.60 

91,483-00 

84,968.42 

166,012.31 

15,435.489-54 

1884 

339,885.58 

1,549,016.01 

159,558.14 

127,564.78 

135.758.88 

132.174-75 

13,006,060.15 

i88s 

»13,59S.83 

1.579.578.78 

164,497.69 

125,202.25 

77,437-05 

128,105.30 

13.527.11757 

1886 

J9S, 136.81 

1.644.751-93 

140,001.13 

157,777-03 

80,257.31 

98,584.72 

14.399.789-18 

1887 

178,915.07 

1.719,473-20 

138,760.65 

210,601.92 

113.90926 

246,683.07 

14.657.368.55 

1S88 

199,057.90 

1,698,601.17 

141,63300 

307,623.94 

101,065.93 

105,018.93 

15,016,021.54 

1889 

211,463.36 

1,771,087.63 

146,276.80 

205,603.24 

121,607.37 

87.275-34 

16,136,657.69 

1890 

224,794-30 

1,046,156.78 

116,353.00 

134,341-35 

81,164.89 

192.974-43 

14.114.33702 

1891 

234.569-78 

1,853.728.84 

154,660.65 

162,492.18 

161,070.69 

333.438.57 

17.298.750.19 

1892 

289,408.47 

2,153.937-58 

152,069.54 

179.797.89 

545.934-54 

67,788.13 

17.607.880.75 

1893 

286^82.51 

2,146388.40 

155,502.87 

223,884.74 

229,357-89 

53.354.79 

17.883,788.14 

1894 

299^82.41 

2,872,969.69 

169.584-85 

192,545-69 

148,123.58 

156,038.64 

18,953.460.77 

1895 

300,107.93 

3,017,894-63 

167,056.74 

$18,159.25 

212,532-78 

233.212.93 

41.613-11 

19.704,409.33 

1896 

359.924-18 

2,708,546.18 

171.454-23 

32,284.42 

241.49710 

640,636.77 

164,850.15 

20,656.179.79 

1897 

348,494.51 

7,313,086.74 

293^496.15 

136.793-34 

328^21.84 

734.099.93 

156.941.27 

26,659.828.31 

1898 

337.833-50 

2,291388.40 

212,020.04 

206,519.89 

295,286.15 

1,506,312.23 

238,294.57 

23,414,045.70 

1899 

310,761.74 

2,561,722.58 

166315-33 

211,651.10 

271.723-41 

835.054.45 

185,461.62 

24,924,617.66 

1900 

259,011.65 

10,120,936.99 

167,879.62 

213.s03.58 

233,814-24 

682,897.41 

195.991-06 

32,582,661.19 

1901 

267,992.31 

2,408,378.02 

173.189-88 

230336.58 

240,843.66 

436.551-25 

174.672.51 

25.319-662.12 

1902 

265321.62 

2,668,6ia93 

177,482.21 

218,432.05 

424.802.23 

416,501.40 

563.948.90 

26,224.788.24 

1903 

461,751.78 

2,445,222.8s 

176.198.95 

252,187.68 

226,392.80 

539.839-43 

201,564.00 

26,651.003.26 

1904 

393.988.09 

2,459.079-81 

108,478.09 

338317.73 

234.710.27 

545.185-91 

228,193.17 

28,211,232.01 

1905 

399.253-58 

2.551345-10 

104.802.94 

383,015.08 

245.066.14 

1,032,230.83 

447.046.97 

29.531.816.79 

1906 

403.254-01 

2,626,589-77 

105,664.55 

412,401.02 

238,832.38 

589,459-68 

308,750.13 

28,447.027.31 

1907 

400,526.27 

2,679.073-90 

104,289.31 

44SJ17.30 

281,613.41 

760,524-27 

205.907.31 

31.174.319-04 

1908 

372 


APPENDIX  II 


RENTS,  1818-1859 


Year 

Faneuil  Hall  Market 

Other 

Total 

1818 

$19,713.45 

1819 

18,480.32 

1820 

13,868.51 

1821 

1822 

15,714.36 

1823 

18,104.69 

1824 

19,620.01 

1825 

18,714.09 

1826 

$20,271.39 

$7,721-22 

27,992.61 

1827 

26,355-89 

9,383-58 

35,739-47 

1828 

26,460.84 

13,284.31 

39,745-15 

1829 

24,956.71 

9,679-73 

34,636.44 

1830 

23,591.64 

8,511.43 

32,103.07 

1831 

25,002.9s 

9,141.84 

34,144-79 

1832 

22,825.56 

9,728.50 

32,554-06 

1833 

24,438.95 

10,984.76 

35,423-71 

1834 

23,212.08 

23,062.54 

46,274.62 

1835 

24,959-27 

23,929.62 

48,888.89 

1836 

25,869.34 

23,448.89 

49,318.23 

1837 

25,579-13 

28,075.97 

53,655-10 

1838 

24,694.9s 

28,615.76 

53,310.71 

1839 

23,429.99 

25,395.58 

48,825.57 

1840 

24,008.36 

24,426.50 

48,434.86 

1841 

25,078.63 

28,586.95 

53,665-58 

1842 

25,122.75 

29,172.52 

54,875-27 

1843 

25,135-92 

28,548.51 

53,684-43 

1844 

25,096.20 

29,858.7s 

54,954-95 

1845 

24,857.96 

24,264.32 

49,122.28 

1846 

29,522.18 

33,404.93 

62,927.11 

1847 

29,867.15 

29,585.61 

59,452.76 

1848 

31,262.36 

35,309.29 

66,571.65 

1849 

31,148.55 

31,764.97 

62,913.52 

1850 

41,786.69 

34,570.74 

76,357-43 

1851 

40,398.42 

33,271.92 

73,670.34 

1852 

44,755-59 

29,649-35 

74,404.94 

1853 

49,671.18 

26,943.9s 

76,615.13 

1854 

49,731-42 

25,207.39 

74,938.81 

185s 

49,674.65 

23,641.87 

73,316.52 

1856 

53,411.95 

24,394.07 

77,806.02 

1857 

54,031.07 

23,310.11 

77,341-18 

1858 

55,462.95 

28,420.38 

83,883.33 

1859 

54,248.27 

39,812.02 

94,060.29 

APPENDIX  II 


373 


INSTITUTIONS,  1841-1859 


Houses  of 

Year 

Industry  and 

House  of 

Lunatic 

Overseers  of 

Total 

Reformation 

Correction 

Hospital 

the  Poor 

1841 

$14,707.74 

$19,089.22 

$7,443.22 

$4,698.27 

145,938.45 

1842 

16,768.11 

13,946.63 

8,491.17 

6,679.37 

45,885.28 

1843 

16,624.18 

14,207.28 

9,721.99 

7,662.54 

48,215.99 

1844 

15,637.20 

10,772.12 

9,384.28 

7,344.81 

43,138.41 

1845 

15,064.28 

8,848.66 

10,220.52 

1,458.13 

35,591.59 

1846 

17,852.22 

10,410.51 

10,073.37 

835.00 

39,171.10 

1847 

17,252.46 

7,196.3s 

10,531.11 

3,694.93 

38,674.85 

1848 

14,993-38 

6,739.09 

13,568.70 

4,889.56 

40,190.73 

1849 

29,057.29 

11,053.98 

16,678.73 

2,739.00 

59,529.00 

1850 

27,684.37 

14,274.66 

16,174^6 

4,199.96 

62,333.45 

1851 

25,028.19 

17,870.48 

17,346.86 

2,179.74 

62,425.27 

1852 

24,536.81 

17,482.71 

19,967.39 

2,337.19 

64,324.10 

1853 

24,260.69 

23,558.08 

19,983.74 

2,425.44 

70,227.95 

1854 

14,082.01 

26,630.01 

21,179.94 

2,685.61 

64,577.57 

1855 

5,637-27 

20,978.69 

18,538.25 

944.56 

46,098.77 

1856 

4,660.46 

21,718.41 

17,465.77 

5,192.93 

49,036.87 

1857 

2,416.73 

24,369.67 

3,382.81 

30,169.21 

1858 

1,731.92 

24,851.37 

22,913.61 

2,722.36 

52,219.26 

I8S9 

2,122.61 

24,658.89 

4,313.60 

2,120.10 

33,215.18 

374 


APPENDIX  II 


COUNTY  OF  SUFFOLK,  1822-1859 


Year 

Balance  of  Costs 

Fines,  Fees,  Etc. 

Other 

Total 

1822 

$15,665.82 

1823 

19,580.96 

1824 

$6,574-62 

$9,197.99 

$5,197-39 

20,970.00 

1825 

7,186.31 

7,979-87 

5,388.62 

20,554.80 

1826 

4,243.92 

10,145.10 

9,861.56 

24,250.58 

1827 

6,628.67 

8,176.43 

4,926.73 

19,731.83 

1828 

7,841.10 

8,827.89 

6,473.85 

23,142.84 

1829 

6,914.9s 

8,656.32 

6,615.98 

22,187.25 

1830 

8,667.22 

6,775-88 

6,839.20 

22,282.30 

1831 

9,456.22 

5,559-04 

4,579-54 

19,594.80 

1832 

8,259-74 

8,456.21 

3,429.82 

20,145.77 

1833 

13,653-82 

10,699.81 

1,958.92 

26,312.5s 

1834 

15,720.60 

9,115-65 

4,047-90 

28,884.15 

183s 

8,885.86 

9,711.96 

2,006.85 

20,604.67 

1836 

20,676.62 

7,927.69 

2,532.49 

31,136.80 

1837 

13,709-85 

10,595.20 

3,310.18 

27,615.23 

1838 

35,442.64 

1839 

25,865.31 

8,638.50 

4,104.21 

38,608.02 

1840 

12,948.66 

9,685.49 

404.82 

23,038.97 

1841 

12,674-71 

9,149.83 

176.13 

22,000.67 

1842 

6,757-68 

14,097.95 

90.76 

20,946.39 

1843 

3,812.19 

12,581.01 

49.71 

16,442.91 

1844 

6,868.7s 

17,741.10 

53-76 

24,663.61 

1845 

6,876.90 

20,823.29 

27,700.19 

1846 

8,764.64 

22,004.50 

1,218.99 

31,988.13 

1847 

3,307.77 

27,966.08 

473-85 

31,747.70 

1848 

6,314.82 

30,705.87 

740.91 

37,761.60 

1849 

15,672.43 

37,980.18 

898.83 

54,551-44 

1850 

14,203.46 

36,430.16 

3,912.43 

54,546.05 

1851 

3,208.86 

41,704.94 

242.59 

45,156.39 

1852 

21,985-93 

27,201.21 

147.79 

49,334-93 

1853 

21,573-56 

25,747.51 

77.04 

47,398.11 

1854 

48,858.02 

43,801.60 

198.64 

92,858.26 

1855 

78,187.21 

46,669.97 

1,090.24 

125,947.42 

1856 

43,745.41 

3,300.45 

47,045.86 

i8S7 

146,599.36 

43,626.56 

2,283.04 

192,508.96 

1858 

45,814.54 

39,764-87 

1,927.52 

87,506.93 

1859 

29,829.40 

26,406.63 

1,345-75 

57,581.78 

APPENDIX  II  375 

RELATIVE  IMPORTANCE  OF  THE  VARIOUS  BRANCHES  OF  RECEIPTS 


181&-20 

1828-31 

1840-43 

I8S4-S7 

1868-71 

1883-86 

1903-06 

Taxes 

Average 

|i6o,399.oo 

1243,869.72 

$609,096.14 

$1,979,620.33 

$7,920,688.34 

$10,497,276.88 

$20,653,398.18 

Per  cent 

83 

64 

77 

69 

76 

74-8 

74-6 

Rents 

Average 

$i7.3S4-09 

$3S.»S7-36 

$52,665.03 

$75,850.63 

$130,229.96 

$121,758.18 

$127,698.26 

Per  cent 

9 

9 

6 

2.7 

1.2 

0.8 

0.5 

Intekest 

Average 

$i.6S9.5i 

$14,436.38 

$10,300.34 

$56,422.74 

$163,018.89 

$194,711-93 

$197,846-85 

Per  cent 

I 

4 

I 

3 

IS 

1.4 

0.7 

Licenses 

Average 

$180.16 

$2,319-93 

$1,604.55 

$7,965.40 

$16,371.18 

$38,17321 

$73,895-30 

Per  cent 

0.1 

0.6 

0.3 

0.3 

0.1 

0.3 

0.2 

Liquor  Licenses 

Average 

$28,876.25 

$578,951-50 

$1,457,878.43 

Per  cent 

0.2 

4.1 

5-2 

Special  Assess- 

ments 

Average 

$879-43 

$2,560.24 

$23,508.27 

$3IS.»5I04 

$205,777.4S 

$477,156.13 

Per  cent 

0.2 

0.3 

I 

3 

1.4 

1.7 

Health 

Average 



$7,274-79 

$8,453-17 

$26,314.01 

$49,835-43 

$58,448.56 

$39,469.27 

Per  cent 

3 

I 

I 

0-5 

0.4 

0.1 

Institutions 

Average 

$7,216.23 

$14,776.96 

$38,610.37 

$47,470.60 

$242,018.81 

$229,394-30 

$380,203.77 

Per  cent 

4 

4 

S 

2 

2-3 

1.6 

1.4 

School  Fund 

Average 

$2,682.83 

$5.81337 

$9,194-13 

.... 

Per  cent  .... 

0.3 

0.2 

O.l 

Water 

Average 

$294,472.16 

$720,876.75 

$1,530,198-94 

$2,531,189-67 

Per  cent 

10 

7 

10.9 

9-1 

AuEN  Passen- 

ger Tax 

Average 

$3,438.70 

Per  cent 

0.4 

CooNTY  or 

SurroLK 

Average 

$21,801.79 

$20,607.23 

$114,590.12 

$120,286.86 

$109,628.98 

$282,743-86 

Per  cent 

6 

3 

4 

l.i 

0.7 

1.1 

Ferry 

Average 

$91,164.63 

$159,072-11 

$141,740.54 

Per  cent 

0.9 

1.1 

o.S 

Sales  of  Prop- 

erty 

Average 

$3,993-49 

$4».o63.93 

$35,900.59 

$188,166.83 

$371,560.55 

$206,965-75 

$360,188.26 

Per  cent 

3 

10 

4 

6-5 

37 

1-4 

1-3 

Rapid  Transit 

Average  .... 

$298,113.13 

Per  cent 

1.1 

Ml.SCELLANEOUS 

Average 

$1,691.54 

$6oo.0S 

$11,275-65 

$34,143-30 

$110,605.36 

$94,904-30 

$633,430-39 

Per  cent  . . . . 

I 

0.2 

IS 

I 

I.I 

0.6 

23 

Total 

Average 

$l9}r495-03 

$383,181.45 

$797,194-86 

$2,8S4J37.7« 

$10,209,978.22 

$14,026,162.15 

$27,654,960.07 

376 


APPENDIX  II 


VALUATION,  TAX  RATE,  AND  POLLS 

(Valuation  in  Thousands  of  Dollars) 


Total 

Personal 

Rate  of 

Ratable 

Year 

Valuation 

Real  EsUte 

EsUte 

Taxation 

Polls 

Population 

1822 

$42,140 

$23,364 

$18,775 

$3-65 

8,800 

43,298^ 

1823 

44,896 

25,367 

19,529 

3-50 

9,855 

1824 

49,843 

27,303 

22,540 

4-25 

10,897 

1825 

52,442 

30,992 

21,450 

3-50 

11,660 

58,277 

1826 

59,449 

34,203 

25,246 

3-SO 

12,602 

1827 

65,858 

36,061 

29,797 

3-50 

12,442 

1828 

61,523 

35,908 

25,615 

3-55 

12,535 

1829 

61,068 

36,953 

24,114 

3-95 

13,495 

1830 

59,586 

36,960 

22,626 

4.05 

13,096 

61,392 

1831 

60,698 

37,675 

23,023 

3-95 

13,618 

1832 

67,514 

39,145 

28,369 

4.10 

14,184 

1833 

70,477 

40,966 

29,510 

4-25 

14,899 

1834 

74,805 

43,140 

31,665 

4.70 

15,137 

183s 

79,342 

47,552 

31,789 

4.85 

16,188 

78,603 

1836 

88,265 

53,370 

34,895 

4-75 

16,719 

1837 

89,583 

56,311 

33,272 

5-00 

17,182 

1838 

90,231 

57,372 

32,859 

4.90 

15,615 

1839 

91,826 

58,577 

33,248 

5.65 

16,561 

1840 

94,581 

60,424 

34,157 

5-50 

17,966 

93,383 

1841 

98,006 

61,963 

36,043 

6.00 

18,915 

1842 

106,723 

65,499 

41,223 

5-70 

19,636 

1843 

110,046 

67,673 

42,372 

6.20 

20,063 

1844 

1x8,450 

72,048 

46,402 

6.00 

22,339 

184s 

135,948 

81,991 

53,957 

5-70 

24,287 

114,366 

1846 

148,839 

90,119 

58,720 

6.00 

25,974 

1847 

162,360 

97,764 

64,595 

6.00 

27,008 

1848 

167,728 

100,403 

67,324 

6.50 

27,726 

1849 

174,180 

102,827 

71,352 

6.50 

28,363 

1850 

180,000 

105,093 

74,907 

6.80 

28,018 

136,881 

1851 

187,947 

109,358 

78,588 

7.00 

28,445 

1852 

187,680 

110,699 

76,980 

6.40 

28,983 

1853 

206,514 

116,090 

90,423 

7.60 

29,959 

1854 

227,013 

127,730 

99,283 

9.20 

31,130 

i8ss 

241,932 

136,351 

105,580 

7.70 

31,602 

160,490 

1856 

249,162 

143,681 

105,480 

8.00 

32,974 

1857 

258,111 

149,713 

108,398 

9-30 

33,162 

1858 

254,714 

153,505 

101,208 

8.60 

32,621 

1859 

263,429 

158,410 

105,018 

9.70 

33,456 

i860 

276,861 

163,891 

112,969 

9-30 

34,449 

177,840 

1861 

275,760 

167,682 

108,078 

8.90 

35,161 

1862 

276,217 

163,638 

112,579 

10.50 

34,159 

1863 

302,507 

169,624 

132,882 

11.50 

33,618 

1864 

332,449 

182,072 

150,377 

1330 

32,832 

1865 

371,892 

201,628 

170,263 

15-80 

34,704 

192,318 

1866 

415,362 

225,767 

189,59s 

13.00 

34,192 

1867 

444,946 

250,587 

194,358 

15-50 

35,772 

1868 

493,573 

287,635 

205,937 

12.30 

48,416 

1869 

549,5" 

332,051 

217,459 

13.70 

51,195 

1870 

584,089 

365,593 

218,496 

15-30 

56,926 

250,526 

APPENDIX  II 


377 


VALUATION,  TAX  RATE,  AND  POLLS  {Continued) 
(Valuation  in  Thousands  of  Dollars) 


Total 

Personal 

Rate  of 

Ratable 

Year 

Valuation 

Real  Estate 

Estate 

Taxation 

Polls 

Population 

1871 

612,633 

395,214 

217,448 

13.10 

61,148 

1872 

682,724 

443,283 

239,440 

11. 70 

67,221 

1873 

693,831 

470,086 

223,745 

12.80 

70,199 

1874 

798,755 

554,200 

244,554 

15-60 

84,684 

187s 

793,961 

558,941 

235,020 

13-70 

85,086 

341,919 

1876 

748,996 

526,157 

222,838 

12.70 

81,364 

1877 

686,840 

481,407 

205,433 

13.10 

86,007 

1878 

630,446 

440,375 

190,070 

12.80 

85,913 

1879 

613,322 

428,777 

184,545 

12.50 

89,452 

1880 

639,462 

437,370 

202,092 

15.20 

93,769 

362,839 

1881 

665,554 

455,388 

210,165 

13.90 

99407 

1882 

672,497 

467,704 

204,793 

15.10 

102,594 

1883 

682432 

478,318 

204,113 

14.50 

107,286 

1884 

682,656 

488,130 

194,526 

17.00 

110,481 

188s 

685,579 

495,973 

189,605 

12.80 

112,104 

390,393 

1886 

710,621 

517,503 

193,118 

12.70 

112,446 

1887 

747,642 

547,171 

200,471 

13.40 

115,603 

1888 

764452 

563,013 

201,439 

13.40 

120,529 

1889 

795,433 

593,799 

201,633 

12.90 

123,335 

1890 

822,041 

619,990 

202,051 

1330 

125,906 

448,477 

1891 

855,069 

650,238 

204,831 

12.60 

132,809 

.... 

1892 

893,975 

680,279 

213,695 

12.90 

136,375 

1893 

924,093 

707,762 

216,331 

12.80 

139,757 

1894 

928,109 

723,743 

204,365 

12.80 

139,789 

189s 

951,367 

744,751 

206,616 

12.80 

142,460 

496,920 

1896 

981,269 

770,261 

211,008 

12.90 

148,477 

1897 

1,012,582 

803,860 

208,721 

13-00 

154,654 

1898 

1,036,099 

830,233 

205,865 

13.60 

157,590 

1899 

1,089,736 

866,809 

222,926 

13.10 

161401 

1900 

1,129,175 

902,490 

226,685 

14.70 

166,354 

560,892 

1901 

1,152,505 

925,037 

227,468 

14.90 

171,650 

1902 

1,191,274 

957,496 

233,777 

14.80 

171,516 

1903 

1,220,457 

985,560 

234,897 

14.80 

178,905 

1904 

1,236,953 

1,006,122 

230,830 

15.20 

181437 

1905 

1,259,745 

1,021,431 

238,314 

16.00 

183,359 

595,380 

1906 

1,289,70s 

1,044,892 

244,813 

15.90 

183464 

1907 

1,313,471 

1 ,070,864 

242,606 

15.90 

184,983 

1908 

1,327,662 

1,082,405 

245.257 

16.50 

187,566 

378 


APPENDIX  II 


CONDITION  OF  CITY  DEBT 
(In  Thousands  of  Dollars) 


Increase  or 

Sinking 
Funds 

Net 

Increase  or 

Decrease 

Gross 

Net         un 

funded     ^ 

iinded 

Decrease 

Net 

Funded 

Etc' 

Funded      ^"^ 

Un 

and 
funded 

Net 
Funded 

Funded 

and 
Unfunded 

April  30 

,1822 

71 

71 

May  31 

,1823 

103 

3 

100 

29 

u 

1824 

207 

3 

203 

103 

a 

1825 

30s 

.... 

305 

102 

April  30 

,1826 

364 

145 

218 

-       87 

u 

1827 

1,011 

299 

712 

494 

u 

1828 

949 

279 

670 

—      42 

u 

1829 

911 

267 

644 

—      26 

a 

1830 

891 

228 

663 

19 

u 

1831 

880 

234 

646 

—      17 

u 

1832 

817 

175 

641 

—        5 

u 

1833 

940 

164 

775 

134 

a 

1834 

1,078 

153 

924 

149 

u 

183s 

1,147 

102 

1,045 

121 

u 

1836 

1,264 

182 

1,082 

37 

u 

1837 

1,497 

217 

1,279 

197 

u 

1838 

1,491 

97 

1,393 

114 

u 

1839 

1,596 

93 

1,502 

109 

a 

1840 

1,698 

171 

1,526 

24 

u 

1841 

1,663 

90 

1,573 

47 

u 

1842 

1,594 

88 

1,505 

—      68 

a 

1843 

i,Si8 

134 

1,384 

—    121 

a 

1844 

1,423 

302 

1,121 

—    263 

a 

1845 

1,163 

378 

784 

—    337 

a 

1846 

1,153 

717 

436 

—    348 

u 

1847 

1,296 

800 

495 

59 

a 

1848 

3,452 

478 

2,974 

2,479 

a 

1849 

5,334 

388 

4,946 

2,467 

u 

1850 

6,195 

310 

5,884 

938 

a 

1851 

6,801 

473 

6,327 

443 

u 

1852 

7,110 

489 

6,621 

294 

u 

1853 

7,859 

872 

6,986 

365 

u 

1854 

7,799 

1,411 

6,387 

—    599 

u 

1855 

7,151 

1,042 

6,108 

—    279 

u 

1856 

7,107 

1,088 

6,018 

—      90 

a 

1857 

7,259 

1,054 

6,204 

186 

u 

1858 

8,101 

1,108 

6,993 

789 

u 

I8S9 

8,954 

1,331 

7,623 

630 

u 

i860 

8,491 

967 

7,524 

44 

'7,568 

—      99 

u 

1861 

8,894 

988 

7,905 

50 

7,955 

381 

■■387 

u 

1862 

9,031 

851 

8,179 

63 

8,242 

274 

287 

u 

1863 

10,335 

1,190 

9,144 

184 

9,328 

965 

1,086 

u 

1864 

11,015 

1,463 

9,552 

233 

9,785 

408 

457 

u 

1865 

11,371 

1,621 

9,750 

125 

9,875 

198 

90 

u 

1866 

11,892 

3,039 

8,852 

287 

9,139 

—    898 

-    736 

a 

1867 

12,998 

4,440 

8,558 

22 

8,580 

—    394 

—    559 

a 

1868 

14,011 

5,199 

8,812 

135 

8,947 

254 

367 

u 

1869 

16,959 

6,869 

10,089 

3 

U       I 

0,4 

J3 

1,277 

1,4 

86 

APPENDIX  II 


379 


CONDITION  OF  CITY  DEBT  (Continued) 
(In  Thousands  of  Dollars) 


Increase  or 

Sinking 
Funds 

Net 

Increase  or 

Decrease 

Gross 

Net 

Unfunded 

Funde 

d      Decrease 

Net 

Funded 

Etc' 

Funded 

and 
Unfund 

Net 
ed      Funded 

Funded 

and 
Unfunded 

April  30 

,1870 

18,687 

9,215 

9.471 

3.131 

12,60 

2      —    618 

2,169 

u 

1871 

26,472 

11,632 

14,839 

193 

15,03 

2           S.368 

2430 

« 

1872 

28,628 

12,849 

15.779 

197 

15.97 

6             940 

944 

a 

1873 

30.553 

13,926 

16,626 

1,288 

17,91 

4             847 

1.938 

u 

1874 

42,890 

15,417 

27r473 

246 

27,71 

9        10,847 

9,805 

u 

1875 

43.414 

16,218 

27,196 

97 

27.29 

3      —    277 

—    426 

u 

1876 

43.848 

16,880 

26,968 

84 

27.05 

2      —    228 

—    241 

u 

1877 

43.590 

16,109 

27.480 

2748 

0             512 

428 

u 

1878 

42,457 

16,297 

26,159 

26,15 

9      — 1.321 

—1,321 

u 

1879 

42,359 

16,130 

26,229 

26,22 

9               70 

70 

u 

1880 

42,030 

14,188 

27,842 

27.84 

2          1,613 

1,613 

u 

1881 

40,949 

14,943 

26,005 

26,00 

5     —1,837 

—1,837 

u 

1882 

40,079 

15.901 

24.177 

'"84 

24,26 

I      —1,828 

—1.744 

u 

1883 

41,184 

16^422 

24,761 

97 

24,85 

8            584 

597 

u 

1884 

43,185 

16,933 

26,252 

92 

26,34 

4          1,491 

1,486 

u 

1885 

42,962 

18,365 

24,596 

24,59 

6     — 1,656 

—1,748 

u 

1886 

43.628 

18,915 

24,712 

24,71 

2             116 

116 

a 

1887 

46,799 

20,312 

26,487 

26,48 

7          1.775 

1,775 

u 

1888 

48,993 

21,632 

27,361 

. . .  . 

874 

u 

1889 

49,920 

22,266 

27.654 

293 

u 

1890 

53.930 

22,854 

31.075 

3421 

u 

1891 

55.861 

24.519 

31.342 

267 

Jan.  31 

,1892 

56,003 

25,569 

30434 

—    908 

« 

1893 

56,908 

25.999 

30,908 

474 

« 

1894 

54,418 

20,908 

33.509 

2,601 

a 

189s 

59.337 

22,206 

37.131 

3,622 

u 

1896 

65,666 

24,973 

40,693 

3.562 

u 

1897 

71,902 

26,023 

45,879 

5,186 

« 

1898 

79.592 

28,110 

5M82 

5.603 

u 

1899 

82,938 

28,716 

54.222 

2,740 

a 

1900 

86,996 

28,663 

58,333 

4,111 

u 

1901 

81,629 

30,243 

51,385 

—6,948 

u 

1902 

79,953 

32,801 

47.152 

—4,233 

« 

1903 

84,886 

30,798 

54,088 

6,936 

M 

1904 

88,149 

29,932 

58,216 

4,128 

« 

I90S 

94,121 

31,694 

62,427 

4,211 

U 

1906 

99.213 

32,679 

66,533 

4,106 

m 

1907 

101,449 

32,628 

68,821 

2,288 

M 

1908 

104,207 

33r42S 

70,781 

1,960 

u 

1909 

108,487 

36450 

72,036 

1,25s 

38o 


APPENDIX  II 

GROSS  FUNDED  DEBT 

(In  Thousands  of  Dollars) 


NET  FUNDED  DEBT 
(In  Thousands  of  Dollars) 


Year 

City 
Proper 

Water 

Con- 
solidated 

City 
Proper 

Water 

Total 

April  30, 

1848 

$1,323 

$2,129 

$3,452 

$845 

$2,129 

$2,974 

1849 

1,547 

3,787 

5,334 

1,159 

3,787 

4,946 

1850 

1,731 

4,463 

6,194 

1,421 

4,463 

5,884 

1851 

1,84s 

4,955 

6,800 

1,372 

4,955 

6,327 

" 

1852 

1,901 

5,209 

7,110 

1,412 

5,209 

6,621 

i«53 

1,886 

5,973 

7,859 

1,013 

5,973 

6,986 

1854 

2,367 

5,432 

7,799 

955 

5,432 

6,387 

^^SS 

1,747 

5,404 

7,151 

704 

5,404 

6,108 

1856 

1,876 

5,231 

7,107 

787 

5,231 

6,018 

1857 

2,227 

5,032 

7,259 

1,172 

5,032 

6,204 

1858 

3,376 

4,725 

8,101 

2,268 

4,725 

6,993 

1859 

4,200 

4,754 

8,954 

2,869 

4,754 

7,623 

i860 

4,645 

3,846 

8,491 

3,678 

3,846 

7,524 

BONDS 

AND  NOTES  HELD  BY  CITY 

First 

First 

First 

Day  of 
Fiscal 

Amount 

Day  of 
Fiscal 

Amount 

Day  of 
Fiscal 

Amount 

Year 

Year 

Year 

1825 

$93,618.35 

1837 

$192,966.45 

1849 

$276,006.20 

1826 

111,634.74 

1838 

182,274.36 

1850 

221,789.09 

1827 

300,296.38 

1839 

177,048.17 

1851 

448,412.00 

1828 

281,593.20 

1840 

171,277-65 

1852 

477,752-67 

1829 

267,505.76 

1841 

88,006.93 

1853 

872,674-15 

1830 

228,028.30 

1842 

78,977-73 

1854 

795,256.18 

1831 

234,095-70 

1843 

69,284.74 

1855 

661,059.44 

1832 

175,734-75 

1844 

120,667.06 

1856 

608,811.05 

1833 

164,605.22 

1845 

259,527.89 

1857 

540,722.98 

1834 

157,636.46 

1846 

455,014.63 

1858 

531,118.84 

183s 

105,715.00 

1847 

436,904-49 

1859 

436,748.01 

1836 

84,279.12 

1848 

358,287.45 

i860 

519,226.03 

SALES  OF  LAND 


Year 

Number  of  Feet 
Sold 

Amount  Received 

Year 

Number  of  Feet 
Sold 

Amount  Received 

1837 

26,855 

$7,930.50 

1849I 

1838 

55,367 

14,472.37 

1850 

269,000 

$45,046.77 

1839 

17,823 

8,668.50 

1851 

119,100 

77,016.01 

1840 

2,430 

841.50 

1852 

36,087 

19,789.17 

1841 

5,734 

7,760.15 

1853 

154,674 

78,859.50 

1842 

10,876 

6,605.7s 

1854 

149,897 

81,669.41 

1843 

86,568 

93,876.49 

1855 

450,321 

153,502.00 

1844 

261,499 

128,124.30 

1856 

434,205 

147,381.43 

1845 

662,867 

401,667.84 

1857 

735,644 

208,686.90 

1846 

472,319 

348,787.02 

1858 

277,126 

215,530.54 

1847 

23,274 

15,081.15 

1859 

171,134 

125,326.71 

1848 

5,302 

5,170.88 

>  Figures  not  given. 


APPENDIX  II  381 


MAYORS  OF  THE  CITY  OF  BOSTON,  1822-1908 

John  Phillips 1822 

Josiah  Qiiincy 1823-28 

Harrison  Gray  Otis       1829-31 

Charies  Wells 1832-33 

Theodore  Lyman,  Jr 1834-35 

Samuel  T.  Armstrong 1836 

Samuel  A.  Eliot 1837-39 

Jonathan  Chapman 1840-42 

Martin  Brimmer 1843-44 

Thomas  A.  Davis 1845 

Josiah  Quincy,  Jr 1846-48 

John  P.  Bigelow 1849-51 

Benjamin  Seaver 1852-53 

Jerome  V.  C.  Smith 1854-55 

Alexander  H.  Rice 1856-57 

Frederick  W.  Lincoln,  Jr 1858-60 

Joseph  M.  Wightman 1861-62 

Frederick  W.  Lincoln,  Jr 1863-66 

Otis  Norcross 1867 

Nathaniel  B.  Shurtleflf 1868-70 

William  Gaston 1871-72 

Henry  L.  Pierce 1873 

Samuel  C.  Cobb 1874-76 

Frederick  O.  Prince 1877 

Henry  L.  Pierce 1878 

Frederick  0.  Prince 1879-81 

Samuel  A.  Green     1882 

Albert  Palmer 1883 

Augustus  P.  Martin 1884 

Hugh  O'Brien 1885-88 

Thomas  N.  Hart      1889-90 

Nathan  Matthews,  Jr 1891-94 

Edwin  U.  Curtis 1895 

Josiah  Quincy 1896-99 

Thomas  N.  Hart      1900-01 

Patrick  A.  Collins 1902-05 

John  F.  Fitzgerald 1906-07 

George  A.  Hibbard     1908-09 


BIBLIOGRAPHY 

Babson,  Thomas  M.     The  Consolidated  Statutes  relating  to  the  City  of  Boston. 

Codified  by  Thomas  M.  Babson,  Coqwration  Counsel.     Boston,  1908. 
Boston.    Amount  of  Real  and  Personal  Estate  assessed  for  1821.    Boston,  1822. 
Boston,  City  Auditor.    Reports.    1813-.    Boston,  1813-,    The  reports  pre- 
vious to  that  for  the  year  1824-25  are  made  by  the  committee  of  finance. 
Boston,  City  Council.    Reports  of  Proceedings.     1868-.     Boston,  1 868-. 
Boston.    City  Documents,  1834-.    Boston,  1838-. 
Boston.    City  Ordinances.      1827-.     Boston,  1827-.     There  are  thirteen 

revisions,  all  published  in  Boston,  in  the  following  years:   1827,  1834, 

1850,  1856,  1864,  1869,  1876,  1882,  1886,  1890,  1892,  1898,  1915, 
Boston,  Committee  chosen  by  the  Inhabitants  of  the  City  of  Boston  to 

take  into  Consideration  the  Expediency  of  authorizing  the  City  Council 

to  make  Sale  of  the  Upland  and  Flats  lying  West  of  Charles  Street. 

Report.     Boston,  1824. 
Boston.    Mayors^  Inaugurals.    Two  vols.:  vol.  i,  1822-1851;  vol.  ii,  1852- 

1867.     Boston,  1894-96.     For  the  inaugurals  after  1867  see  Boston, 

City  Documents. 
Boston.    Reports  in  Relation  to  Annexation  of  Roxbury.     Boston,  1867. 
Boston,  Statistics  Department.     Special  Publications,  no.   i-.      Boston, 

1898-. 
Boston  Evening  Transcript.     Boston,  1830-. 
Boston  Finance  Commission.    Reports.    1908-.    Boston,  1908-.    The  first 

four  volumes  contain  the  reports  of  the  finance  commission  of  1907;  the 

succeeding  ones  contain  the  reports  of  the  permanent  commission, 

established  in  1909. 
Boston  Transit  Commission.     Reports.     1895-.     Boston,  1895-. 
Bostonian  Society.     Proceedings.     1883-.     Boston,  1883-. 
Brayley,  A.  W.     A  Complete  History  of  the  Boston  Fire  Department  from 

1630  to  1888.     Boston,  1889. 
Bugbec,  J.  W.     "  Memoir  of  Samuel  Foster  McCleary,"  in  Massachusetts 

Historical  Society  Proceedings,  October,  1901,  p.  7.     Second  series,  vol. 

XV,  p.  259. 
Bullock,  C.  J.      Historical  Sketch  of  the  Finances  and  Financial  Policy  of 

Massachusetts  from  1780  to  J905.     New  York,  1907. 
Burrage,  Alderman.     Speech  in  Board  of  Aldermen,  November  20,  1876. 

Boston,  1877. 
Chandler,  A.  D.     The  Metropolitan  Debts  of  Boston  and  Vicinity.     Sinking 

Fund  and  Serial  Bond  Methods  Compared.     Brookline,  1905. 
ConwcU,  R.  H.     History  of  the  Great  Fire  in  Boston.     Boston,  1873. 
Davis,  W.  T.,  and  others,  compilers.     Professional  and  Industrial  History 

of  Suffolk  County,  Massachusetts.     Boston,  1894.     3  vols. 

J83 


384  BIBLIOGRAPHY  I 

Ernst,  C.  W.     Constitutional  History  of  Boston.     Boston,  1894. 

Fay,  F.  H.  The  Population  and  Finances  of  Boston;  A  Study  of  Municipal 
Growth.    Boston,  1901. 

Felt,  J.  B.     Statistics  of  Taxation  in  Massachusetts.     Boston,  1847. 

Massachusetts,  Auditor.     Reports.     1849-.     Boston,  1850-. 

Massachusetts,  Bureau  of  Statistics.  Annual  Reports  on  Statistics  of  Mu- 
nicipal Finances  for  City  and  Town  Fiscal  Years.  1906-07-.  Boston, 
1908-. 

Massachusetts,  Commission  Appointed  to  Inquire  into  the  Laws  of  the 
Commonwealth  relating  to  Taxation.    Report.    Boston,  1897. 

Massachusetts,  Commissioners  Appointed  to  Inquire  into  the  Expediency 
of  Revising  and  Amending  the  Laws  of  the  State  relating  to  Taxation 
and  Exemption  therefrom.     Report.     Boston,  1875. 

Massachusetts,  General  Court.  Documents.  182 7-.  Boston,  1827-.  These 
are  printed  under  the  title  "  Legislative  Documents,"  House  and  Senate. 
After  1857  the  reports  of  state  officers  and  institutions  are  given  sepa- 
rately under  the  title  "  Public  Documents." 

Massachusetts.    Laws: 

(a)  Special  Laws.     1780-.    Boston,  1805-. 

(6)  Acts  and  Resolves.  Down  to  1839  these  are  published  separately 
under  the  titles  "  Massachusetts  Laws  "  and  "  Massachusetts 
Resolves."  Beginning  with  that  year  they  afe  published  together 
as  "  Acts  and  Resolves." 
(c)  Revised  Statutes.  These  are  pubUshed  in  1836,  as  "  Revised  Stat- 
utes ";  in  i860,  as  "  General  Statutes  ";  in  1882,  as  "  Public 
Statutes  ";  and  in  1902,  as  "  Revised  Laws." 

Massachusetts,  Treasurer  and  Receiver  General.  Assessments  for  Interest, 
Sinking  Funds  and  Maintenance  of  the  Metropolitan  Districts.  Boston, 
1908. 

Massachusetts,  Treasurer  and  Receiver  General.  Bonds  Issued,  Sinking 
Funds  and  Assessments  of  Metropolitan  Districts  and  Armeies.  Boston, 
1905. 

Matthews,  N.,  Jr.  The  City  Government  of  Boston.  A  valedictory  address 
to  the  members  of  the  City  Council,  January  5,  1895.  Boston,  1895. 
Also  found  in  City  Documents,  no.  220  (1894). 

Nichols,  P.  Taxation  in  Massachusetts.  A  treatise  on  the  assessment  and 
collection  of  taxes,  excises  and  special  assessments  under  the  laws  of  the 
Commonwealth  of  Massachusetts.     Boston,  1913. 

Quincy,  J.  A  Municipal  History  of  the  Town  and  City  of  Boston  during 
Two  Centuries,  from  September  17,  1630  to  September  ij,  18 jo.  Boston, 
1852. 

Savage,  E.  H.  A  Chronological  History  of  the  Boston  Watch  and  Police  from 
1631  to  1865;  with  the  recollections  of  a  Boston  Police  Officer.  Boston, 
1865. 

Shattuck,  L.  Report  to  the  Committee  of  the  City  Council  appointed  to  obtain 
the  Census  of  Boston  for  the  Year  1845.    Boston,  1846. 

Shepard,  H.  N.  The  Boston  Finance  Commission.  Read  before  the  Na- 
tional Municipal  League,  Cinciimati,  Ohio,  November,  1909.  Re- 
printed from  the  1909  Proceedings  of  the  League.     Philadelphia,  1909. 


BIBLIOGRAPHY  385 

Sprague,  H.  H.     City  Government  in  Boston:   Its  Rise  and  Development. 

Boston,  1890. 
Stackpole,  J.  L.     School  Expenditure  of  City,  Argument  before  Legislative 

Committee.     Boston,  1880. 
Storey,  M.     "  Municipal  Government  in  Boston,"  in  Proceedings  National 

Conference  for  Good  City  Government,  January  25,  1894. 
Wadlin,  H.  G.     The  Public  Library  of  the  City  of  Boston,  A  History.    Boston, 

1911. 
Webster,  W.  A.    Address  on  Boston's  Finances.    Boston,  Friday,  November 

23,  1906.     Reprinted  from  the  Jamaica  Plain  News.     Boston,  1906. 
Winsor,  Justin,  editor.     The  Memorial  History  of  Boston  including  Suffolk 

County,  Massachusetts,  1630-1880.    Boston,  1885.    4  vols. 


INDEX 


INDEX 


Abbott,  J.  G.,  169. 

Aldennen,  board  of,  composition  of,  7; 
power  in  relation  to  streets,  26; 
changes  of  1854, 62;  committee  recom- 
mends salary  for,  63;  control  of  health 
department,  76;  in  street  work,  130; 
lose  control  of  public  health,  137, 138; 
power  to  levy  special  assessments,  155; 
executive  power  of,  175;  loss  of  execu- 
tive power,  176;  power  of  confirming 
appointments,  230;  establishment  of 
salary  for,  240. 

Alien  passenger,  laws,  47,  67;  tax  re- 
ceipts from,  47,  48,  98. 

Almshouse,  22,  50. 

Amory,  Alderman,  162. 

Annexations,  effect  of,  9,  112,  115,  132, 
149,  158,  178,  180,  192,  194;  motive 
for,  142. 

Anti-Slavery  Society,  115. 

Arlington  Street,  see  Streets. 

Armstrong,  S.  T.,  59. 

Arnold  Arboretum,  190,  255. 

Assessment,  method  of,  38,  39,  87;  Spe- 
cial Assessments,  43,  44,  73,  74,  91, 
127,  128,  129,  154,  155,  189,  198,  214, 
215,  261,  262,  263,  267,  268,  275,  276, 
306-312,  345.    See  also  Metropolitan. 

Assessors,  how  chosen,  38,  152,  213,  304; 
salaries  of ,  14,  113,  179,  238;  increase 
in  number  of,  87;  expenditures  of  de- 
partment, 180,  239. 

Atlantic  Avenue,  see  Streets. 

Auditor,  City,  14,  113, 179, 180,  238,  239. 

Austin  Farm,  122,  185,  216,  249,  252. 


Babson,  T.  M.,  262. 

Back  Bay,  improvement  of,  71-73,  75, 

132.  134,  J3S.  146,  160,  190,  191,  199, 

314,  220. 
Baldwin,  J.  F.,  81,  82. 

i8« 


Baldwin,  Loammi,  81. 

Banks,  tax  on  national  bank  shares,  151, 

212,  297,  301. 
Bates,  Joshua,  78. 
Baths,  Public,  137,  276. 
Beacon  Street,  see  Streets. 
Betterments,  see  Assessments,  Special. 
Bigelow,  J.  P., 64, 74, 79,95, 102, 106, 107. 
Bonds  and  Notes,  City's  holdings  of,  42, 

43,  46,  51,  90.  152.  153.  213- 
Boston,  Town  of,  economic  development 

of,  3, 4;  finances  of,  4;  town  meetings. 

4,5. 
Boston  and  Roxbury  Mill  Corporation, 

71. 
Boston  Elevated  Railway  Company,  274, 

293i  294,  304,  317,  318. 
Boston  Transit  Commission,  293. 
Boston  Water  Power  Company,  71,  132, 

199. 
Bridges,  28,  76,  13s,  199,  200,  273,  274. 
Brighton,  112,  138,  169. 
Brimmer,  Martin,  37,  55,  60. 
Broad  Street,  see  Streets. 
Broad  Street  Riot,  17,  18. 
Brown,  Samuel,  22. 
Budget,  of  Town  of  Boston,  5;  proposals 

of  finance  commission  relative  to,  233. 
Bulfinch,  Charles,  S,  15. 
Burrage,  Alderman,  188. 

Cambridge,  96,  200,  259,  273,  274,  295. 

Cemeteries,  25,  254. 

Channing,  W.  F.,  66. 

Chapman,  Jonathan,  15,  37,  55,  60. 

Charities,  see  Institutions. 

Charles  River  Basin,  259,  269. 

Charles  River  Embankment,  190,  259, 

260. 
Charlcstown,   112,   138,   142,   169,   185, 

274,  294. 


390 


INDEX 


Charter,  City,  of  1822,  7, 11, 19;  of  1854, 
62, 80,  no;  of  1885, 176, 177, 187,  230, 
231;  of  1909,  232-234,  237;  report  of 
commission  to  revise  charter,  1875, 
175;  1884,  176,  192,  193. 

Chelsea,  6,  8,  34,  35,  84,  85, 96, 143,  an. 

Chestnut  Hill  Reservoir,  see  Water- 
works. 

Cholera,  see  Health. 

Church  Street,  see  Streets. 

City  Hall,  15,  73,  113,  114,  240. 

City  Point,  see  Public  Grounds. 

City  Refuse  Utilization  Company,  277. 

Civil  Service,  law,  177,  178;  certification 
of  heads  of  departments  by  commis- 
sion, 233,  234. 

Clerk,  City,  14,  113,  179,  238. 

Cobb,  S.  C,  III,  126,  152,  169,  17s,  179, 
181,  184,  185,  187,  188,  191,  192,  194, 
202,  203,  204,  221,  226. 

Cochituate  Lake,  81,  82,  141. 

Collector,  City,  239. 

Collins,  P.  A.,  244,  329,  337,  338. 

Commercial  High  School,  284. 

Commissions,  growth  of  demand  for,  in. 

Committee  system,  11,  no,  in,  175, 
176. 

Common,  Boston,  25,  71,  254. 

Condemnation  of  land,  127,  128,  133, 
134,  198. 

Constables,  Town  of  Boston,  16. 

Constitutional  Convention  of  1820,  7. 

Corporation  Tax,  150, 151,  212,  297,301- 

304- 
Corrections,  see  Institutions. 
Corruption,  24,  177,  178,  231,  235,  236, 

237,  240,  241. 
Coimcil,  City,  7,  n,  no,  120,  121,  177, 

233,  234. 
Court  House,  14,  15,  49,  205,  206,  290. 
Crises,  Financial,  effect  of,  13,  26,  81, 

148,  322,  323. 
Crocker,  G.  U.,  232, 
Curtis,  E.  U.,  242. 

Damrell,  Fire  Chief,  118,  119. 
Darracott,  George,  19. 
Davis,  T.  A.,  105. 


Death-rate,  relation  to  sanitation,  29,  75, 
76,  138,  195. 

Debt,  of  Town  of  Boston,  4;  of  City  of 
Boston, 1822-44,  49-57;  1845-59,  99- 
104;  1860-73, 161-170;  1874,  86, 221- 
225;  1887-1908,  319-332;  reduction 
of,  46,  49,  50-52,  55,  56,  95,  103,  160, 
163,  164-168;  sinking  funds,  51,  164, 
165, 166-168,  222,  223, 325, 326;  loans 
for  parks,  191,  255,  256,  257,  258,  259; 
rapid  transit,  294,  318,  319;  school- 
houses,  281,  282,  283,  284;  sewers, 
267,  268;  streets,  261,  263,  264;  water, 
93, 100-102;  debt  limit,  162,  222,  224, 
320,  321,  323,  328,  345- 

Deer  Island,  67,  69,  92,  142,  157,  185, 
249,  250,  251. 

Depressions,  Economic,  effect  of,  96, 184, 
207,  208,  212,  213,  222,  235,  247.  See 
also  Crises,  Financial. 

Dog  licenses,  91,  153. 

Dorchester,  96,  112,  141,  164. 

Dover  Street,  see  Streets. 

Draft  Riot,  116 

East  Boston,  76,  135,  138,  142. 

East  Boston  Ferry  Company,  76,  135, 
136. 

East  Boston  Timnel,  294,  295,  317,  318. 

Education,  see  Schook. 

Electric  lighting,  195,  266. 

Eliot,  S.  A.,  18,  21,  24,  54,  60,  64. 

Eminent  Domain,  Right  of,  see  Condem- 
nation of  Land. 

English  Classical  High  School,  33. 

Ernst,  G.  A.  O.,  232. 

Evans,  William,  143. 

Everett,  Edward,  43. 

Expenditures,  method  of  classifying,  12; 
1822-44,  12-35;  1845-59,  62-85; 
1860-73,  ni-144;  1874-86,  178-206; 
1887-1908,  234-295;  causes  of  high 
expenditures  of  Boston,  344, 345.  See 
also  General  Government,  Police,  Fire, 
etc. 

Faneuil  Hall,  14,  25,  32,  42,  90. 
Farm  Pond,  142. 


INDEX 


391 


Ferries,  expenditures  for,  1845-59,  7^; 
1860-73,  13s,  136;  1874-86,  200; 
1887-1908,  274,  275;  receipts  from, 
1860-73,  158,  159;  1874-86,  2x8,  219; 
1887-1908,  315-317- 

Finance  Commission,  of  1895,  324-326; 
of  1907,  appointment  and  powers  of, 
232;  reports,  231,  232-234,  236,  238, 
239,  240,  253,  266,  284,  289,  290,  291, 
326;  appointment  of  permanent  com- 
mission, 233,  234. 

Finance,  Committee  of,  5. 

Financial  policy,  1822-44,  57-61;  1845- 
59,105-109;  1860-73,170-174;  1874- 
86,  225-229;   1887-1908,  332-339- 

Fire  prevention  and  protection,  expendi- 
tures for,  1822-44,  18-21;  1845-59, 
65,  66;  1860-73,  117-120;  1874-86, 
182,  183;  1887-1908,  244-246;  fire- 
wards,  8,  11,  18,  19;  department  re- 
organized, 19,  20,  21;  plans  for  fire 
prevention  after  Great  Fire,  119;  pur- 
chase of  fireboat,  120;  department 
charged  for  water,  182,  183;  fire  com- 
missioners, III,  120,  183,  245;  pen- 
sions, 183,  246. 

Fiscal  year,  235. 

Fitzgerald,  J.  F.,  238,  240,  303,  304,  330, 

338-339- 
Fort  Hill,  reduction  of,  127,  128,  154. 

Garbage,  disposal  of,  45,  276,  277. 
Gaslighting,27,74,75, 131, 132, 194, 195. 
Gaston,  William,  130, 131,  138,  140, 168, 

173.  »74- 
General  Government,  expenditures  for, 

1822-44,    13-iS;     1845-59,    63,    64; 

1860-73,  112-114;  1874-86,  179,  180; 

1887-1908,  237-241. 
Goodnow,  Elisha,  134. 
Government,  of  Town  of  Boston,  4-6; 

of  City, 1822-44,  II, 12;  1845-59,  62; 

1860-73,  no,  in;   1874-86,  175-178; 

1887-1908,  230-234. 
Grammar  schools,  32. 
Gray,  William,  169. 
Great  Fire  of  1872,  117,  118,  119,  129, 

130,  153.  »69. 


Greenbacks,  effects  of,  123,  139,   147, 

162,  163. 
Greenhalge,  Governor,  293. 

Hale,  Nathan,  81,  82. 

Harbor,  Boston,  77,  78,  199. 

Harris,  S.  D.,  20. 

Hart,  T.  N.,  253,  288, 327, 328,  333,  336, 

337. 

Harvard  Bridge,  200,  273. 

Health,  Public,  expenditures  for,  1822- 
44,28-30;  1845-59,76;  1860-73,136- 
138;  1874-86,  200;  1887-1908,  275- 
277;  receipts  of  department,  1822-44, 
45;  1845-59,  91,  92;  1860-73,  155; 
1874-86,  215;  1887-1908,  312;  board 
of  health,  111;  relation  of  sewerage  to, 
195,  196;  epidemics  of  cholera,  30,  70, 
137;  of  small-pox,  124,  138.  See  also 
Hospital. 

Hibbard,  G.  A.,  241,  246,  339. 

High  cost  of  living,  effects  of,  79,  112, 
114,  115,  139. 

High  School  for  Females,  33. 

Hills,  T.,  147,  148. 

Hospital,  City,  70,  123,  124,  186,  216, 

253,  254,  313- 
House  of  Correction,  23,  45,  50,  69,  122, 
156,  157,  185,  215,  216,  247,  248,  250, 

251,313- 
House  of  Industry,  23,  45,  67,  69,  92, 

121, 156,  157,  216,  247,  249,  250,  313. 
House  of  Reformation,  23,  24,  67,  121. 

Immigration,  effects  of,  9,  16-18,  64,  66, 

67,  105. 
Incorporation,  of  City  of  Boston,  6,  7, 

13,  14,  16.    See  also  Charter,  City. 
Independent  Treasury  System,  of  United 

States,  101. 
Infirmary  Department,  252. 
Insane,  Hospital  for,  24,  69,  92,  133,  133, 

186,  252,  253,  313- 
Instilutions,    Public,   exj>cnditurcs   for, 

1833-44,     21-25;      1845-59,     66-70; 

1860-73,  120-134;    1874-86,  183-187; 

1887-1908,    346-354;     receipts   from, 

1822-44,  4S;    1845-59,  93;    1860-73, 


392 


INDEX 


156,  157;  1874-86,  215,  216;  1887- 
1908,  312,  313;  directors  of,  70;  com- 
missioners of,  248;  children's  institu- 
tions department,  248,  252. 

Insurance  rates,  reorganizations  of  fire 
department  lead  to  reduction  of,  20, 
120. 

Interest,  receipts  from  1822-44,  42,  43; 
1845-59,90;  1860-73,152,153;  1874- 
86,213;  1887-1908,305;  payments  on 
debt,  54,  100,  102,  161,  221,  319. 

Jackson,  P.  T.,  82. 
Jail,  14,  49,  63,  64. 
Jamaica  Park,  255. 
Jamaica  Pond  Aqueduct  Corporation, 

82. 
Junketing,  114. 

Keimedy,  J.  F.,  232. 

Lands,  Public,  expenditures  for  improve- 
ment of,  1822-44,  30;  1845-59,  76- 
78;  1860-73,  132-135;  1874-86,  198, 
199;  receipts  from  sales  of,  1822-44, 
46,47;  1845-59,95-98;  1860-73,159- 
161;  1874-86,  219,  220;  1887-1908, 
319;  land  sales  and  debt  reduction, 
104;  superintendent  of,  47,  199. 

Latin  School,  32. 

Library,  Public,  expenditures  for,  1845- 
59,  78;  1860-73,  138;  1874-86,  200, 
201;  1887-1908,277;  trustees  of,  201. 

Licenses,  receipts  from,  1822-44,  43; 
1845-59,  91;  1860-73,  153;  1874-86, 
213;  1887-1908,  305,  306;  licensing 
board,  241.    See  also  Liquor  Licenses. 

Lighting,  of  streets,  expenditures  for, 
1822-44,  27;  1845-59,  74,  75;  1860- 
73,131,132;  1874-86,194,195;  1887- 
1908,  265,  266. 

Lincoln,  F.  W.,  74,  86, 104, 108, 114, 116, 
117,  121,  145,  152,  157,  160,  171,  172, 

ass- 
Liquor  Licenses,  receipts  from,  43,  153, 

IS4,  213,  214,  306. 
Loans,  see  Debt. 
London,  City  of,  74. 


Long  Island,  249,  251,  252. 
Long  Pond,  81. 

Lyman,  Theodore,  Jr.,  17,  27,  53,  59, 66, 
67,  81. 

Maine,  41,  46. 

Marine  Park,  190,  214. 

Markets,  Public,  see  Rents  and  Quincy 
Market. 

Marshal,  City,  18,  64. 

Martin,  A.  P.,  176,  193. 

Massachusetts,  finances,  148,  149;  po- 
lice, 154;  school  fund,  45,  46,  92,  93, 
157;   improvement  of  Back  Bay,  72, 

73- 

Matthews,  Nathan,  Jr.,  220,  232,  235, 
240,  243,  247,  256,  261,  265,  290,  292, 
302,  307,  323,  324,  330,  333,  334. 

Mayor,  powers  of,  7,  11,  62,  177,  202, 
233,  234;  salary  of,  14,  63,  113,  179, 
180,  238. 

Mechanic  arts,  instruction  in,  204,  284. 

Meters,  use  of ,  in  water  supply,  142,  157, 
158,  289. 

Metropolitan  districts,  parks,  257-260; 
sewerage,  270-273;  water,  285-290, 
314,  315;  assessments,  258-260,  271- 
273,  286-288,  299,  315;  debts,  257, 
258,  270,  271,  285,  286,  330,  331. 

Middlesex  Coimty,  8,  143. 

MUl  Creek,  27. 

Mill  Pond  Lands,  46,  220. 

Mob  violence,  17,  18,  116. 

Moors,  J.  F.,  232. 

Morris,  R.  G.,  232. 

Mortgages,  taxation  of,  209. 

Muddy  River  improvement,  189,  255. 

Municipal  ownership,  345.  See  also  Elec- 
tric lighting,  Ferries,  Gas  lighting. 
Lands,  Printing  Plant,  Quincy  Mar- 
ket, Rapid  transit,  and  Waterworks. 

Mystic  waterworks,  81,  142,  204. 

Nantasket  Beach,  258. 

Nashua  River,  285. 

Native  American  Party,  105. 

Neck  lands,  30,  46,  47,  68,  75,  76,  77,  97, 

220. 


INDEX 


393 


Neponset  River,  80. 

New  England  Sanitary  Product  Com- 
pany, 276,  277. 

New  York  City,  19,  116,  141,  254,  256; 
State,  147,  148. 

New  York,  New  Haven  and  Hartford 
Railroad,  267. 

NorcToss,  Otis,  116,  123,  129,  133,  163, 
169,  172,  173. 

North  Chelsea,  84,  85,  143. 

Northampton  Street,  see  Streets. 

O'Brien,  Hugh,  180,  192,  193,  197,  200, 
209,  210,  211,  230,  320,  332,  333. 

Otis,  H.  G.,.  29,  30,  58,  59,  81. 

Overseers  of  the  poor,  8,  11,  22,  23,  24, 
25,  66,  92,  no,  120, 121, 156, 183, 184, 
216,  247,  248,  313. 

Palmer,  Albert,  211,  228. 

Parker,  Alderman,  98. 

Parkman,  G.  F.,  257. 

Parks,  see  Public  Grounds. 

Pauper  Institutions  Department,   248, 

249. 
Pensions,  to  city  employees,  182,  183, 

243,  246,  26s,  278,  279. 
People's  Ferry  Company,  76,  135,  136. 
Personalty,  taxation  of,  37,  38,  39,  87, 

147,  148,  208,  209,  298. 
Philadelphia,  19,  80,  254- 
Phillips,  John,  57. 
Physician,  City,  75,  76,  138;   port,  138; 

board  of  consulting  physicians,  137, 

138. 
Pierce  Farm,  252. 
Pierce,  H.  L.,  117,  119,  122,  138,  140, 

141,  174,  17s.  223,  224,  227. 
Playgrounds,  256. 
Police,  expenditures  for,    1822-44,    15- 

18;    1845-59.  64,  65;    1860-73,  i»s- 

117;     1874-86,   180-182;    1887-1908, 

241-244;  organization  under  the  town, 

15,16;  under  the dty,  16, 18, 117, 176, 

181;  pensions  for,  182,  243. 
Poll  tax,  su  Taxation. 
Poor  laws,  Massachusetts,  66,  184. 
Poor  relief,  see  Overseers  of  the  poor. 


Population,  of  Town  of  Boston,  3,  4; 
of  City,  8,  9,  112  note;  expenditures 
affected  by  growth  of,  34,  78,  120. 

Primary  schools,  33. 

Prince,  F.  O.,  62, 175, 186,  189,  194,  196, 
201,  203,  206,  223,  226,  227. 

Printing  Plant,  240,  241. 

Public  Garden,  72,  73,  125. 

Public  Grounds,  expenditures  for,  1822- 
44, 25;  1845-59,  70-73;  1860-73, 125, 
126;  1874-86,  187-191;  1887-1908, 
254-260;  petition  for  park  system, 
125;  commission  on  establishment  of 
system,  187;  park  commissioners  ap- 
pointed, 176,  187,  188;  special  assess- 
ments in  connection  with  parks,  214; 
flats  taken  at  City  Point,  190. 

Quarantine  station,  29. 

Quincy,  Josiah,  Mayor,  1823-28,  7,  16, 

19,  22,  29,  30,  31, 33,  36,  37,  39, 42, 49, 

57,  58,  80. 
Quincy,  Josiah,  Jr.,  Mayor,  1846-48,  64, 

71,  73,  75,  77.  87,  95,  ico,  »oS,  106. 
Quincy,  Josiah,  Mayor,   1896-99,   243, 

244,  248,  250,  252,  254,  256,  276,  279, 

294,  326,  327,  335,  336. 
Quincy  Market,  30-32,  50,  90. 

Rainsford  Island,  122,  185,  249,  250. 
Rapid  transit,  291-295,  317-319. 
Realty,  taxation  of,  37,  38,  147, 148,  208, 

209,  300. 
Recall  of  mayor,  233,  234. 
Receipts,  1822-44,  36-49;   1845-59,  85- 

99;   1860-73,  144-161;   1874-86,  206- 

220;   1887-1908,  296-319. 
Referenda,  31,  126,  234,  292,  294,  295. 
Registry  of  Probate  and  Deeds,  15. 
Rents,  receipts  from,  1822-44,  41,  42; 

1845-59,  89.  90;  1860-73,  152;   1874- 

86,  213;   1887-1908,  305. 
Repudiation    of    debts,   by    American 

states,  100. 
Revere,  211. 

Rice,  A.  H.,  70,  84,  86,  103,  104,  108. 
Riverdalc  improvement,  190. 
Rollins,  William,  101. 


394 


INDEX 


Ropewalk  lands,  25,  49,  72. 

Roxbury,  96, 112, 138, 141, 146, 164, 196. 

Roxbury  Canal,  198,  199,  220. 

Salaries,  14,  16,  34,  63,  65,  79,  112,  113, 
118, 139,  140,  179,  180,  182,  203,  237- 
239,  240,  243,  245,  278. 

Sales  of  Property,  see  Lands. 

Schools,  expenditures  for,  1822-44,  32- 
34;  1845-59,  78-80;  1860-73,  138- 
141;  1874-86,  201-204;  1887-1908, 
277-284;  school  committee,  8,  11,  33, 
202,  203,  281,  284;  schoolhouses,  139, 
140,  141,  282-284;  Massachusetts 
school  fimd,  see  Massachusetts. 

Seaver,  Benjamin,  96,  107. 

Selectmen,  of  Town  of  Boston,  5,  15. 

Serial  loans,  326. 

Sewers,  expenditures  for,  1822-44,  27,  28; 
1845-59,  75,  76;  1860-73,  132;  1874- 
86,  195-197;  1887-1908,  266-273; 
assessments,  28,  44,  91,  154,  155,  307, 
308, 309, 310, 311, 312;  commission  on 
sewerage,  196;  separate  system  of 
drainage,  268,  269;  Back  Bay  prob- 
lem, 71-73;  superintendent  of,  28,  44. 

Ships,  engaged  in  foreign  commerce,  tax 
on,  212. 

Shurtleff,  N.  B.,  136,  137,  158,  173. 

Sidewalk  assessments,  43,  91,  154,  155, 
307,  309,  310,  312. 

Sinking  fund,  see  Debt. 

Smith,  J.  V.  C,  79,  97,  107. 

Soldiers'  relief,  124,  156,  216,  313. 

Solicitor,  City,  113. 

South  Bay  lands,  75,  77,  123,  160,  220. 

South  Boston,  22,  28, 64, 67-69, 122, 129, 
13s,  138,  199,  220,  251. 

South  Station,  263. 

Spot  Pond,  80,  81. 

State  House,  Old,  15, 42,  51,  52, 152,  213. 

State  tax,  see  Taxation. 

Statistics,  Boston  department  of,  12. 

Stony  Brook,  189, 196, 197,  266,  267,  268. 

Street  railway,  corporation  tax,  297,  301, 
302;  excise  tax,  297,  304. 

Streets,  expenditures  for,  1822-44,  26, 
27;    1845-59,  73-74;    1860-73,  126- 


131;  1874-86,  191-193;  1887-1908, 
260-265;  Arlington  Street,  72,  73; 
Atlantic  Avenue,  128;  Beacon,  71; 
Broad,  27;  Church,  133,  220;  Dover, 
132;  Northampton,  134,  198,  220; 
Suffolk,  134,  220;  Tremont,  132; 
cleaning  of,  29,  138;  watering  of,  275, 
276,  312;  assessments,  91,  154,  155, 
214,  307,  308,  309,  310,  3",  312;  sur- 
veys of,  26,  192,  193,  261;  superin- 
tendent of,  26;  street  commissioners, 
III,  130,  282. 

Subsidies,  76,  135,  136. 

Subways,  see  Rapid  transit. 

Sudbury  River,  142,  204,  205,  217,  285. 

Suffolk  County,  expenditures  of,  1822- 
44,  34,  35;  1845-59,  83-85;  1860-73, 
142,  143;  1874-86,  205,  206;  1887- 
1908,  290,  291;  receipts  of,  1822-44, 
48;  1845-59,  98,  99;  1860-73,  161; 
1874-86,220;  1887-1908,319;  relation 
to  Town  of  Boston,  6;  relation  to  City 
of  Boston,  7,  8;  tax  of,  see  Taxation. 

Suffolk  Street,  see  Streets. 

Sullivan,  J.  A.,  232. 

Surplus  revenue,  of  United  States,  dis- 
tribution of,  49. 

Talbot,  Alderman,  166. 

Taxation,  receipts  from,  1822-44,  36-41; 
1845-59,  85-89;  1860-73,  144-152; 
1874-86,  206-213;  1887-1908,  296- 
305;  rates  of,  4,  36,  37,  40,  85,  86, 
87,  88,  145,  146,  147,  149,  150,  207, 
208,  209,  210,  211,  296,  297,  298,  299; 
of  polls,  40,  41,  88,  89,  149,  150,  211, 
212,  297, 300, 301;  abatements,  37,  38, 
39,  87,  130,  151,  152,  207;  uncollected 
taxes,  37, 38, 86,  87,  212;  limitation  on 
rate  of,  209,  210,  279,  280,  281,  296, 
297,  298,  346;  state  tax,  41,  88,  148, 
149,  211,  299,  300;  coimty  tax,  6,  299. 

Theatres,  licenses  for,  43,  91. 

Treadwell,  Daniel,  80,  81. 

Treasurer,  City,  14,  44,  113,  179,  180, 
238,  239. 

Tremont  Street,  see  Streets. 

Trust  funds,  24,  184,  248. 


INDEX 


395 


Unemployed,  municipal  aid  to,  8i,  184, 
188. 

Valuation,  of  assessable  property,  36,  37, 
38,  8s,  86, 14s,  146, 147, 148, 207, 208, 
209,  297,  298. 

Veto,  mayor's  power  of,  7,  62,  177,  202, 
280. 

Wages,  of  dty  laborers,  179,  238. 
War,  Civil,  effects  of,  112,  115,  116,  123, 

124,  126,  143,  144,  149,  156,  160,  161, 

162,  171. 
Washington  Heights,  68,  71. 
Washington  Street  Tunnel,  295,  318. 
Waste,  in  municipal  departments,  95, 

239,  264,  26s,  269,  270,  284,  289. 
Watchmen,  15,  16,  64. 


Waterworks,  expenditures  for,  1845-59, 
80-83;  1860-73,  141,  142;  1874-86, 
204,  205;  1887-1908,  284-290;  re- 
ceipts from,  1845-59,93-95;  1860-73, 
157-159;  1874-86,  216-218;  1887- 
1908,  3i3-3i5'>  consumption  of  water, 
83.  95.  205;  Chestnut  Hill  Reservoir, 
125,  141;  use  of  water  by  municipal 
departments,  94,  182,  183;  water 
board,  176,  204,  205. 

Wells,  Charles,  16,  27,  59. 

West  Boston,  16,  274. 

West  End  Street  Railway  Company,  291. 

West  Roxbury,  112,  169,  189,  190,  197. 

Wharves,  City,  30,  42,  100,  152. 

Wightman,  J.  M.,  113, 115, 134, 135, 139, 

153.  154,  179.  171- 
Winthrop,  84,  85,  123,  211. 
Wood  Island  Park,  190. 


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